Can I rent my personally-owned holiday let type property to my limited company? An independent management company would then operate and run the property. With regard to the management fees, can my company reclaim the VAT element? 

Arthur Weller replies:  

You can rent your personally-owned holiday property to your limited company. However, one of the rules for qualifying furnished holiday lettings is that all lettings that exceed 31 continuous days must not exceed 155 days during the year, and that all lettings of more than 31 days do not count towards the 105 days letting condition (for guidance, see HMRC’s Property Income Manual at PIM4110). In VAT notice 709/3, it is explained that VAT is charged on holiday accommodation, but it is not clear to me what your intention is when you refer to 'reclaiming the VAT element'.