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NON UK resident FHL

Client is non uk resident (lives in cyprus) he has property he lets out on a residential basis which is ok and I have done his return. He is thinking of turning one of his permanent lets to a FHL and has asked if this will have any adverse tax implications.

Anybody got any experience in this area? I have had a brief look and cant find anything but the back of my mind is telling me to be wary of VAT?

Thanks for any advice 

jon

 

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