Can anyone point to or provide a copy of R(IS) 26/95?

Or alternatively advise me on the following - client with a property he is not living in but which may be disregarded for capital - there is some rental income. I assume that if the capital is disregarded the rental will be income (not capital), so the issue of whether it is gross or net rental income is crucial.

Many thanks,

Sue

Rental income from a property which is disregarded as capital counts as income. The deductions are mortgage repayments, council tax and water charges associated with the property in question.

The reference is Sched 4 Para 15 of HB Regs.

Hi Sue,

You can click here to go to R(IS)26/95.

It's possible to access all reported decisions from 1991 onwards via the DWP's Decisions of the Commissioner website.

You can also use rightsnet toolkit to access the above site, as well as finding links to many other useful websites where you can access caselaw, as well as legislation, guidance, and other useful reference materials.

Many thanks, both.