Is there a view on whether the application of Exception D in s836(3) ITA 2007 (allowing married joint owners of FHL) is a one-off application or that it can be varied each tax year? For example, by agreement between H and W, could H take 100% of income in Yr 1 and W 100% in Yr 2? Many thanks.
26th Oct 2011
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Furnished Holiday Let
Furnished Holiday Let