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Living accommodation

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 7: Benefits and Expenses Overview of tax rules Accommodation provided for proper performance of duties Where cost of accommodation does not exceed £75,000 Where cost of accommodation exceeds £75,000 Accommodation expenses and assets Main planning points Exemption for overseas property held through an overseas company Tax-efficient investment ...

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