WE'RE A PREFERRED DEALER We’re proud to join forces with The Camping and Caravanning Club as a chosen dealer for the North West in the Club Preferred Dealer scheme. This new initiative, which launched in February 2016, was built to give Club members access to a trusted and reputable network of dealers throughout the UK. Welcome to Preston Caravans & Motorhomes At Preston Caravans and Motorhomes, we offer over 7 acres of choice when it comes to caravans, motorhomes, accessories and awnings. We have a large heated indoor showroom where many models are on display. Our first class sales team and aftercare service offer you the very best in customer support and satisfaction and with our purpose built Approved Workshop, Accessory and Awning Store, Preston Caravans and Motorhomes is the only stop you’ll need on your road to adventure. At Preston Caravans and Motorhomes we are committed to offering the very best experience in customer care and are always happy to assist.

We believe that looking and choosing your perfect caravan and motorhome should be an enjoyable relaxing experience. Glen Campbell Managing Director WHAT WE HAVE TO OFFER We have a vast and fully stocked accessory store with all the equipment you could ever need when you’re on the road. Visit our dedicated awning display area to see how you can get more out of your caravan or motorhome. We have a 5* rated cafe where you can relax and absorb the exciting world of caravans and motorhomes with a home-made meal or barista style coffee. As well as our fantastic range of new 2016 caravans, we also have some excellent value used caravans. Take a look at our exclusive manager specials for our top deals. LATEST NEWS & EVENTS © Copyright 2015 by Ormit Solutions. AA Warranty is a member of the Motorway Direct Plc. Group. ABC Leisure Group Limited has been building boats and providing full marina services to canal users for over 40 years, with long experience of everything to do with canal boats and boating.

Rental income derives from a number of sources including: the letting of property, e.g. houses, flats, apartments, offices and farmland, easements, e.g. payments for the right to erect advertising signs, communication transmitters or for the grant of a right of way, the granting of sporting rights, such as fishing and shooting permits, payments made by a tenant to defray the cost of work of maintenance or repairs to the premises, which is not required by the lease to be carried out by the tenant, certain premiums, including deemed premiums and reverse premiums. See How are premiums on leases treated for tax purposes?, in Revenue Guide to Rental Income for additional information, conacre letting (see Taxation of income from the rental of grazing and concacre land (PDF, 56KB) , service charges in respect of services ancillary to the occupation of property, insurance recoveries under policies providing cover against non-payment of rent. Broadly speaking, deductible expenditure is only allowable to the extent that it:

The following are examples of expenditure that may be deducted: General Repairs (Capital Expenditure excluded) Management Fees: paid to an agent e.g. rent collection Note: Landlords may not claim for their own labour. Service charges (water/refuse etc.) Advertising for tenants (please refer to "pre-letting expenditure") Accountants fees for preparing rental accounts Wear and Tear - Depreciation of furniture from a dwelling and fittings at the rate of 12.5% per year over 8 years.Rims And Tires Buford Ga Interest - The deduction for interest accruing on loans used to purchase, improve or repair rented residential property is restricted to 75% of the interest accruing. Siberian Kittens For Sale VirginiaFrom 1 January 2016, a 100% interest deduction is allowable where residential property is let to tenants in receipt of certain social housing supports for a period of 3 years. Hud Homes For Sale In Monticello Ga

Relief for the additional deductions in respect of the 3 year period is by way of a claim to Revenue after the end of the period. See: Part 4 - Notes for Guidance - Taxes Consolidation Act 1997 (PDF, 1.32MB) for further information. An individual who lets a room (or rooms) in his or her sole or main residence as residential accommodation may be exempt from income tax in respect of income from the letting where the aggregate of the gross rents and any sums for meals or other services supplied in connection with the letting does not exceed the threshold for the year in question. Please refer to IT 70 - A Revenue Guide to Rental Income for further information on this relief. In the case of rental property, the Home Renovation Incentive applies to repair, renovation or improvement work carried out on or after 15 October 2014 and up to 31 December 2016 by a qualifying contractor (or contractors), and on which VAT at 13.5% is charged. Expenditure to which the 23% rate of VAT applies does not qualify for relief.

A landlord may claim relief (by way of an income tax credit) where the total of all the qualifying expenditure incurred on each rental unit over the duration of the Incentive is not less than €4,405 excluding VAT (€5,000 including VAT at 13.5%). Leaflet IT 70 - A Revenue Guide to Rental Income Income Tax Capital Gains Tax Corporation Tax Manual - (Adobe Acrobat Reader PDF )A mid terraced two bedroom property situated in a convenient location for Preston City Centre. The property has fresh ...Who and what we are Parkinson is an independent, multi-disciplined firm of chartered surveyors offering property consultancy services. The firm is long-established and operated by three Directors, who are supported by a team of chartered surveyors and experienced administrative staff. The firm prides itself on offering expertise for solutions to real estate matters. We offer clients a one stop property consultancy service and seek client satisfaction by sourcing solutions to any property issues a client may have.