Have Tax Questions? Ask a Tax Expert for Answers ASAP
This is not the question I asked. Let me put it another way
If one tries to let a property for 1 year but is only successful in letting for 6 months and it is empty for 6 months and previously one has claimed 10% wear how does one calculate the 10% wear and tear allowance? Does one have to deduct from the 6 months rent received the council tax and utility charges paid by the landlord for the 6 month when the property had no tenant and no rent was received?