PIM1060 - Income chargeable: furnished lettings
Section 308 of the Income Tax (Trading and Other Income) Act 2005 provides that amounts receivable for the use of furniture in furnished lettings are to be included as rental business receipts.
Section 308 of the Income Tax (Trading and Other Income) Act 2005 provides that amounts receivable for the use of furniture in furnished lettings are to be included as rental business receipts.