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Capital allowances and furnished holiday lettings

January 18, 2022 by Jayne Hutchings

When it comes to let properties, furnished holiday lettings (FHL) are a special case and benefit from a number of concessions not available to standard lets. The concessions are only available if the property meets the tax tests to qualify it as a furnished holiday letting – the fact that it may be let out for holiday use in itself is not sufficient.

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