CGT Capital Gain Tax Terms with "F"

Glossary of CGT Capital Gain Tax - Glossario CGT Capital Gain Tax

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Furnished Holiday Lettings: providing certain conditions are met, the commercial letting of furnished holiday accommodation in the UK or in the European Economic Area is treated as a trade. This means that you can claim some Capital Gains Tax reliefs that are normally associated with business assets. For example:

  • Business Asset Roll-Over Relief;

  • Gifts Hold-Over Relief;

  • Entrepreneurs' Relief.