帶家具的假日出租是什么_2024年ACCA考試ATX知識點
志在千里，壯心不已。acca考試科目多，需要的備考周期長。同學們在備考期間需要制定能夠落地的備考計劃，認真學習、復習基礎知識點，遇到不懂的問題不要鉆牛角尖。今天整理了ATX科目Furnished holiday letting（帶家具的假日出租）相關知識點，詳見正文。
【內容導航】
Furnished holiday letting-帶家具的假日出租
【知識點】
Furnished holiday letting-帶家具的假日出租
Furnished holiday letting-帶家具的假日出租
Whilst the income is taxed as normal as property business income, the letting is treated as if it were a trade.
What is FHLs
? Furnished and for commercial basis
Advantages of FHLs
? Finance costs for individuals are fully deductible
? Capital costs of furniture are deductible when paid if the cash basis is used (or capital allowances are available on furniture if the accruals basis is used)
? The income qualifies as relevant earnings for pension relief
? Capital gains tax rollover relief, business asset disposal relief and gift relief for business assets are available
Loss treatment
? Any losses made in the qualifying UK FHLs may only be set against income from the same UK FHL business
浪花，從不伴隨躲在避風港的小表演，而始終追趕著拼搏向前的巨輪。以上就是為大家整理的ATX科目考試知識點了，2024年9月acca考試在即，請大家認真備考。
注：以上來自23年基礎精講班-Jenny Liu第18講
（本文為東奧會計在線原創文章，僅供考生學習使用，禁止任何形式的轉載）
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