Readers’ forum: Staying within FHL relief rules

My client has a family run farm with a vibrant tourist offering which developed after the covid lockdown. This includes cottages camping/glamping facilities cycling tours of the farm including the environmental projects and trekking.

They are aware of the spring budget and of the possible abolition of the furnished holiday let (FHL) tax advantages which is due to go into the next finance bill. We must therefore look at the tax treatment of the trade of tourism. The cottages chalets and glamping units are part of the trading operation and similar to a hotel with stays of only a couple of days as well as stays of up to two weeks. The invoices often include accommodation with activities as a package. There is always one member of the family (or staff) in the ‘reception/office’ from 8am to 10pm. They are part concierge part organisers...