志在千里，壮心不已。acca考试科目多，需要的备考周期长。同学们在备考期间需要制定能够落地的备考计划，认真学习、复习基础知识点，遇到不懂的问题不要钻牛角尖。今天整理了ATX科目Furnished holiday letting（带家具的假日出租）相关知识点，详见正文。

【内容导航】

Furnished holiday letting-带家具的假日出租

【知识点】

Furnished holiday letting-带家具的假日出租

Furnished holiday letting-带家具的假日出租

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，从不伴随躲在避风港的小表演，而始终追赶着拼搏向前的巨轮。以上就是为大家整理的ATX科目考试知识点了，2024年9月acca考试在即，请大家认真备考。

注：以上来自23年基础精讲班-Jenny Liu第18讲

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