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    Corporation tax - What is a business activity? - Trades - Specified activities - Property rental - 2185

    Property rental income is generally assessable as property income (¶7000+). However, certain receipts may be treated as trading income where they are ancillary to an existing trade and arise...

    Income tax - Income from UK land and property - Other special situations - Surplus business accommodation - 23655

    Where a trader receives rental income from the letting of surplus business accommodation, this may be included in the trading profit calculation. This is only possible where the: - accommodation...