How to Qualify for Furnished Holiday Accommodation Relief
If you purchase a property and let it before 5 April 2010, therefore, provided that you stick to the rules here for the twelve months beginning with the first letting, it will qualify as FHA for 2009/10. This means that you could roll over a capital gain on the sale of another business asset in the period beginning three years before you purchase the FHA property, and ending one year after that purchase.

This tip was first printed in Property Tax Insider in January 2010.

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