Essay on Facades in Henrik Ibsen’s A Doll’s House

When a young girl plays with her doll house, she imagines a make-believe world full of enchantment. However, little does she realize the false and unattainable image of perfection that lies before her. With every miniature doorway and elaborate bookcase, the doll house disguises reality with a mask of flawless excellence. Similarly, Henrik Ibsen describes many appearances in A Doll House as mere faà §ades of deception. These images reiterate the theme that outer appearances are never what they seem. Through his dealing with Nora’s societal role and his use of symbolism, Ibsen effectively contrasts the themes of appearance and reality and suggests that all faà §ades will eventually be revealed. In society’s view,†¦show more content†¦Another form of deception in the play is Nora’s oscillating role between a homemaker and an individual. For Nora’s entire life, society has forced her to succumb to its expectations of a woman’s role as a devoted mother, rather than to her personal desires. However, in raising the children, she continues to reinforce these societal traditions. For example, Nora plays a game of hide-and-seek with her children. Although this amusement may seem infantile, the game itself is based on deception with its emphasis on concealment. Symbolically, Nora continues to hide behind the female persona of a mother. In the game, Nora replies, â€Å"Yes, let me hide first† (1023). As a mother, Nora sets the standards for her children. Thus, in essence, she is telling her children that it is acceptable to hide your true, individual desires. She therefore continues the repressive chain through the symbolic game of hide and seek, as she calls her children her â€Å"little, lovely doll babies† and encourages them in this entertainment (1023). However, Nora soon learns of Krogstad’s discovery of her forgery. She then recognizes that she cannot continue to conceal her past with a clear conscience. As a result, she never plays hide-and-seek with the children again, and, as a result, symbolically recognizes the fact that she â€Å"can’t be together with them as much as [she] was† (1031, original). SheShow MoreRelated Essay on Lies and Self-realization in A Dolls House1162 Words   |  5 PagesSelf-realization in A Dolls House    In Ibsens play,   A Dolls House,   the characters willingly exist in a situation of untruth or inadequate truth that conceals conflict.   Noras independent nature is in contradiction to the tyrannical authority of Torvald.   This conflict is concealed by the way they both hide their true selves from society, each other, and ultimately themselves.   Just like Nora and Torvald, every character in this play is trapped in a situation of untruth. A Dolls House, can beRead More A Dolls House: A Push To Freedom Essay examples1371 Words   |  6 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;Sometime after the publication of quot;A Dolls Housequot;, Henrik Ibsen spoke at a meeting of the Norwegian Association for Womens Rights. He explained to the group, quot;I must decline the honor of being said to have worked for the Womens Rights movement. I am not even very sure what Womens Rights are. To me it has been a question of human rightsquot; ( ). quot;A Dolls Housequot; is often interpreted by readers, teachers, and critics alike as an attackRead MoreAnalysis of A Dolls House Essay1108 Words   |  5 Pageshistorical reality has on an audience. Henrik Ibsens widely regarded work, A Dolls House, was first introduced in 1879 as a theatrical presentation of human rights. Today, Ibsens work remains as such, although often conveyed as more focused on womens rights. The Norwegian playwrights vision of a seemingly common home is quickly translated through Ibsens use of symbolism, setting, and diction. Symbolism is a key aspect in much of Ibsens writing, much of which can be dually interpretedRead MoreA Doll s House By Henrik Ibsen1293 Words   |  6 Pages1879 A Doll’s House by Norwegian author Henrik Ibsen was banned throughout Britain as it challenged ideologies specific to those of Europe during the late nineteenth century. The drama presents itself as a social commentary by provoking the conservative ideals of the role of women and marriage. In the twenty-first century the performance stands harmless. Contrariwise, women of the Victorian age were seen as childlike and subservient, which resulted in much controversy surrounding Ibsen’s modern ideasRead MoreA Doll’s House by Henrik Ibsen Essay961 Words   |  4 PagesIn Henrik Ibsen’s play A Doll’s House, pointedly captures the reality of the Victorian Era within the play. Nora Helmer, the protagonist of the story, represents the typical women in society during that era. The audience’ s first impression of Nora is a money obsessed, childish, obedient house wife to her husband, Torvald Helmer. However, as the play progresses one can see that Nora is far from being that typical ideal trophy wife, she is an impulsive liar who goes against society’s norm to be whomRead MoreThe Masquerade in Henrik Ibsen’s A Doll’s House Essay1015 Words   |  5 Pages   Ã‚   In A Doll House, Ibsen presents us with Torvald and Nora Helmer, a husband and wife who have lived together for eight years and still dont know each other. This rift in their relationship, caused in part by Torvalds and Noras societally-induced gender roles and also by the naivete of both parties to the fact that they dont truly love one another, expands to a chasm by the end of the play, ultimately causing Nora to leave Helmer. Throughout most of the play, Ibsen continually has his charactersRead MoreEssay on Themes and Symbols in Henrik Ibsen’s A Doll’s House1296 Words   |  6 Pagesdoll-child† (Ibsen 1491). Henrik Ibsen’s A Doll House tells a story of scandal and deceit set in the Victorian era. Nora Helmer is married to Torvald Helmer and she feels more like his toy than his wife. Nora had to have Torvald to be able to do anything, because of when she lived. Nora borrows money behind her husband’s back (which is illegal at this time) a nd tries to cover up everything she has done. Ibsen employs the use of many themes and symbols in his A Doll House to show the reader just howRead More A Doll’s House Essay1511 Words   |  7 Pagesmonarchs over their respective homes and all that dwelled within. In Henrik Ibsen’s play, A Doll’s House, Nora is subjected to moral degradation through her familial role, the consistent patronization of her husband and her own assumed subordinance. Ibsen belittles the role of the housewife through means of stage direction, diminutive pet names and through Nora’s interaction with her morally ultimate husband, Torvald. Nora parades the faà §ade of being naà ¯ve and frivolous, deteriorating her character fromRead MoreAttending a Masquerade in In A Doll House by Henrik Ibsen907 Words   |  4 PagesA Doll House by Henrik Ibsen, each character has constructed their own metaphorical mask that they set firmly in place every morning when exiting their bed. Each c haracter: Nora, Torvald, and Krogstad all have masks that they put in place when speaking to each other. Throughout most of the play, it is clear that all of the aforementioned characters have multiple facades that they use when speaking to one another; often switching quickly as they begin speaking to someone else. Henrik Ibsen’s use ofRead Moreâ€Å"A Doll’s House†: Nora and Torvald as Husband and Wife Essay1241 Words   |  5 PagesIn â€Å"A Doll’s House,† Ibsen presents us with the drama of Torvald and Nora Helmer, a husband and wife who have been married for eight years and whose lives are controlled by the society in which they live. Their relationship, although seemingly happy, is marred by the constraints of social attitudes around them and their perceived gender roles. Creating even more conflict is the thin veil of deceit between them, which inevitably breaks them apart. In the Victorian era, the status of women in society

The Criminal Justice System An Analysis Of Income And...

Ryan Williams English 102 Professor 6 May 2015 The Criminal Justice System: an Analysis of Income and Racial Inequality In the history of civilized communities, one finds that different structures and practices are relevant and necessary to uphold and maintain order within society—hence, the establishment of the criminal justice system. The criminal justice system, according to the Oxford Dictionaries (2010), is defined as â€Å"the system of law enforcement that is directly involved in apprehending, prosecuting, defending, sentencing, and punishing those who are suspected or convicted of criminal offenses.† Although established to preserve order in the nation, the criminal justice system has detrimentally affected the lives of those it was created to protect. A plethora of studies have highlighted the pitfalls and bias of the system with regards to classism and racism. Essentially, the criminal justice system harasses the poor and the African- American male, but favors the wealthy and affluent. Throughout this essay, one will be enlightened on how income and racial inequality affects the American criminal justice system as well as the high recidivism rate of African-American males. The criminal justice system is made for two groups of people: the poor and the wealthy. However, both parties do not benefit from the system. In actuality, the focal point of unequal justice is inequality in income distribution (Reiman, 1979). According to author onShow MoreRelatedThe s Discipline And Punish898 Words   |  4 Pagesable to keep them from jail in addition to keeping the information away from the media. The poor do not have the luxury of retaining adequate representation. Inequalities do not end with once a guilty verdict is delivered. They continue on through the penalty phase as lower class citizens are processed through the penal system. The incarceration rates of those in the lower socioeconomic class have increased significantly over recent years. Most of the increase in attributed to the war onRead MoreSocioeconomic Conditions And Property Crime1738 Words   |  7 Pagesthe Professional Literature,† written by Ralph C. Allen, it is stated that â€Å"empirical findings selectively confirm the importance of macroeconomic stability and criminal justice system actions in reducing property crime activity† (Allen, 1996, 1). Income also plays a big factor in criminal activity; when income decreases or is of inequality, crime rates increase and vice versa. Allen says that there is a micro-theory that relates socioeconomic conditions to an individual’s desire to commit legalRead MoreJust Plain Data Analysis : Measuring Racial And Ethnic Inequality991 Words   |  4 PagesData Analysis: Measuring Racial and Ethnic Inequality Measuring racial and ethnic equality is not a simple or straightforward task. As Gary M. Klass points out in the â€Å"Measuring Racial and Ethnic Inequality† chapter of his book Just Plain Data Analysis:Finding, Presenting, and Interpreting Social Science Data, â€Å"Numbers never speak for themselves.† Klass’s purpose for this chapter is to demonstrate the range of data that is derived from social indicators that can be used to analyze racial and ethnicRead MoreMass Incarceration Essay1278 Words   |  6 Pagesincreased 500% in thirty years. Since the 1970s social inequality has impacted the American prison system. America has 2.3 million people in prison which is â€Å"five times more than England and twelve times more than Japan.† We want to know why our prison population is growing and what are the core reasons. Has our society caused mass incarceration? Is it based on conflict theory or social stratification? 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According to a research by Prison Policy Initiative both African Americans and Hispanics are imprisoned at 5.1 times and 1.8 times higher than the rate of White AmericansR ead MoreAdvocating For The Legalization Of Marijuana Is Not A Novel1480 Words   |  6 Pageslowering crime rates, making the workforce healthier and more productive. According to Okun, economic equality occurs when there is an equal distribution of income and wealth relative to the needs of each family (Okun, 2015). If more minorities are being unjustly incarcerated, then they are not able to receive the equitable amount of income for their families. He also says that efficiency occurs when a certain input creates more output (Okun, 2015). When people experience less violent crime, thenRead MoreThe Toronto Anti Violence Intervention Strategy1564 Words   |  7 Pageslinking violence, with sociological constructs (e.g., personality characteristics, neighbourhood characteristics, immigrant concentration). For instance, Papachristos, Meares, Fagan (2012) propose that young people from neighborhoods saturated with criminal associates and opportunities for gang-related activities and drug trafficking, more likely to become young offenders. The perceived legitimacy of the risk factors, in turn, increases public compliance with legal authorities†”the belief that behaviorRead MoreThe Justice System Processed Youth Minorities1323 Words   |  6 Pagesevaluate the reasons why minorities are overrepresented and the way the justice system processed youth minorities in comparison to their white peers. Without any previous experiences with the juvenile justice system, it has been very easy to see that minorities are not treated the same way and that there is indeed, an over-representation of minorities in the system. I realized it when I spent a morning in the Juvenile Justice court as well as when I visited detention centers in both West Philadelphia

Hamlet Comment on Humanity Essay Example For Students

Hamlet Comment on Humanity Essay The Elizabethan play The Tragedy of Hamlet Prince of Denmark is one of William Shakespeares most popular works. One of the possible reasons for this plays popularity is the way Shakespeare uses the character Hamlet to exemplify the complex workings of the human mind. The approach taken by Shakespeare in Hamlet has generated countless different interpretations of meaning, but it is through Hamlets struggle to confront his internal dilemma, deciding when to revenge his fathers death, that the reader becomes aware of one of the more common interpretations in Hamlet; the idea that Shakespeare is attempting to comment on the influence that ones state of mind can have on the decisions they make in life. As the play unfolds, Shakespeare uses the encounters that Hamlet must face to demonstrate the effect that ones perspective can have on the way the mind works. In his book Some Shakespeare Themes An Approach to Hamlet, L. C. Knight takes notice of Shakespeares use of these encounters to journey into the workings of the human mind when he writes: What we have in Hamlet.is the exploration and implicit criticism of a particular state of mind or consciousness.In Hamlet, Shakespeare uses a series of encounters to reveal the complex state of the human mind, made up of reason, emotion, and attitude towards the self, to allow the reader to make a judgment or form an opinion about fundamental aspects of human life. (192) Shakespeare sets the stage for Hamlets internal dilemma in Act 1, Scene 5 of Hamlet when the ghost of Hamlets father appears and calls upon Hamlet to revenge his foul and most unnatural murder (1.5. 24). It is from this point forward that Hamlet must struggle with the dilemma of whether or not to kill Claudius, his uncle, and if so when to actually do it. As the play progresses, Hamlet does not seek his revenge when the opportunity presents itself, and it is the reasoning that Hamlet uses to justify his delay that becomes paramount to the readers understanding of the effect that Hamlets mental perspective has on his situation. In order to fully understand how Hamlets perspective plays an important role in this play, the reader must attempt to answer the fundamental question: Why does Hamlet procrastinate in taking revenge on Claudius? Although the answer to this question is at best somewhat complicated, Mark W. Scott attempts to offer some possible explanations for Hamlets delay in his book, Shakespeare for Students: Critics who find the cause of Hamlets delay in his internal meditations typically view the prince as a man of great moral integrity who is forced to commit an act which goes against his deepest principles. On numerous occasions, the prince tries to make sense of his moral dilemma through personal meditations, which Shakespeare presents as soliloquies. Another perspective of Hamlets internal struggle suggests that the prince has become so disenchanted with life since his fathers death that he has neither the desire nor the will to exact revenge. (74) Mr. Scott points out morality and disenchantment, both of which belong solely to an individuals own conscious, as two potential causes of Hamlets procrastination, and therefore he offers support to the idea that Shakespeare is placing important emphasis on the role of individual perspective in this play. The importance that Mr. Scotts comment places on Hamlets use of personal meditations to make sense of his moral dilemma (74), also helps to support L.C. Knights contention that Shakespeare is attempting to use these dilemmas to illustrate the inner workings of the human mind. In Hamlet, Shakespeare gives the reader an opportunity to evaluate the way the title character handles a very complicated dilemma and the problems that are generated because of it. These problems that face Hamlet are perhaps best viewed as overstatements of the very types of problems that all people must face as they live their lives each day. The magnitude of these everyday problems are almost always a matter of individual perspective. Each person will perceive a given situation based on his own state of mind. The one, perhaps universal, dilemma that faces all of mankind is the problem of identity. Career Goals As A Nurse Educator Essayillustrate the inner workings of the human mind. In Hamlet, Shakespeare gives the reader an opportunity to evaluate the way the title character handles a very complicated dilemma and the problems that are generated because of it. These problems that face Hamlet are perhaps best viewed as overstatements of the very types of problems that all people must face as they live their lives each day. The magnitude of these everyday problems are almost always a matter of individual perspective. Each person will perceive a given situation based on his own state of mind. The one, perhaps universal, dilemma that faces all of mankind is the problem of identity. As Victor L. Cahn .

Taxation Fundamentals BAF-5-TAF

Question: Describe about the Report on Taxation Fundamentals BAF-5-TAF? Answer: Scenario 1 Taxable Income and Income Tax of Susan Phillips Particulars Amount () Salary 95,060.10 Taxable Benefits Car's Taxable Value 6,725.00 Fuel's Taxable Value 5,944.90 12,669.90 Accommodation Annual Value or rateable value whichever is higher 9,600.00 Expensive Flat 3,780.00 Ancillary Services: Furniture: 35,000 * 20/100 * 11/12 6,416.70 Computer: 5,000 * 20/100 * 9/12 750.00 20,546.70 Gross Salary 128,276.70 Calculation of Tax: Particulars Non-savings Savings Dividends Tax already deducted Total () Salary 128,277.00 128,276.70 BSI 8,017.00 1,604.00 8,017.00 Dividend 14,252.00 1,425.20 14,252.00 Total 128,277.00 8,017.00 14,252.00 3,029.20 150,546.00 - P.A 0 0 0 0 - 128,277.00 8,225.00 14,252.00 3,029.20 150,546.00 Tax Computation Tax at Basic rate 34,991 x 20% = 6998.00 34,991 Tax at Higher rate 93286 x 40% = 37,314.00 BSI 8,017 x 40% = 3,206.8 136294 Tax as per calculation Dividend 14252 x 32.5% = 4631.9 150546 Tax as per Calculation 52,150.7 Tax paid (3,029.20) Tax liability = 49121 Basic rate band is extending to 34,991 by addition of 3,206 to low rate band of 31,785. So Basic rate band = 31,785 + 3,206 = 34,991 Higher rate band = 153,206 Notes: 1. Details of Car Car Porsche Macan S Diesel List Price - 45,942 inclusive of VAT CO2 Emission 159 g/Km Technical Specs of the Car Power 190 KW at 4,000 4,250 Acceleration 6.3 secs from 0 100 km /h Height 1,624 mm Wheelbase 2,807 mm Length 4,697 mm Engine 3.0 L V6 Standard Specification Side blades, Dual-tube twin pipes, thermally tinted insulated glasses, electric seat adjustment, Multi functional sports steering wheels, gearshift paddles, Automatic rear hatch, Macan wheel of 18 inch, Sport button. Cars Taxable value Calculate it on the list price, to the extent provided by the employer. Susans employer gives 25,000 for the car. Hence, the given value is taken for calculation. Formula = List price/Amount given by employer * Applicable percentage Applicable percentage: For CO2emission up to 100g/km 15% Above 100 g/km to Actual CO2 emission/5 = (159 g/km 100 g/km) / 5 = 59/5 = 11.9% Total to a maximum of 37% = 26.9% Taxable value of car = 25,000 * 26.9/100 = 6,725 2. Personal Allowance It is allowed for gross salary below 121,200 on average. As, the gross salary is 128,276.70, no personal allowance allowed. 3. Taxable value of Fuel = Take 22,100 as the amount of fuel irrespective of how much the employer is giving and how much is used for personal or business purpose. Value = 22,100 * Applicable percentage = 22,100 * 26.9/100 = 5,944.9 4. Salary is as per DOB of 01.06.95 which is then divided by 10. 950601/10 = 95060.1 5. Accommodation It is taxable on the basis of higher of the rateable or annual value of the accommodation. The annual value is not given. Rateable value is 9,600. Hence, the taxable value is 9,600. 6. The other taxable value on Accommodation is calculated when the total cost price of it is more than 75,000 at the rate of 2%. The expensive value is 3,780. 7. The additional service in the accommodation is taxable. Furniture is an additional benefit. The asset given by the employer is taxed at 20% flat rate on the assets value. Taxable value of Furniture 35,000 * 20/100 * 11/12 = 6416.70 Taxable value of Computer 5,000 * 20/100 * 9/12 = 750 8. Other Incomes: a. Building Society Interest Net amount = 5% of Gross Salary. Interest on building society = 5/100 * 128,277 = 6,413.85 Gross Interest on Building Society = 6,413.85 * 100/80 = 8,017 Grossed up is @ 80% b. Dividend Net amount = 10% of Gross Salary Dividend = 10/100 * 128,277 = 12,827 Gross of dividend = 12,827 * 100/90 = 14,252 Grossed up is at 90% c. Charitable donation 2% of Gross Salary Charitable Donations: 2/100 * 128,277 = 2,565 Grossed Charitable donation = 2,565 * 100/80 = 3,206 Grossing up is at 80% 9. Taxation rate for year 2015/2016 is: 0 - 31,785 20% 31,786 - 150,000 40% Over 150,000 45%. Adjust these rates as per charitable donation made. 10. Building society interest attracts higher rate as the gross income with its inclusion exceeds the basic rate band. 11. Divided attracts higher rate band as the gross income with its inclusion after inclusion of BSI exceeds the basic rate band. 12. The Tax liability is to the nearest zero. National Insurance contribution This is a contribution towards state pension deducted by the employer. Calculation of NIC: Calculation of NIC: Band NIC 0 - 672 0% 0 673 - 3,532 12% 343.20 Over 3,532 2% 87.79 Total monthly NIC 430.99 Total Annual NIC = Monthly NIC * 12 5,171.88 Salary on month basis: 95060/12 = 7921.67 Scenario 2 Car is Porsche Macan S Diesel with List price of 45,942. CO2 emission is 159 g/km The calculation of taxable car value depends on the list price. However, the employer is just providing 25,000 amount of car. Therefore the additional benefit amount is taken as 25,000. The formula for taxable value of car is: List price of the car or the amount of benefit provided by the employer * Applicable percentage. Applicable percentage as calculated above is 26.9%. It is limited to the percentage of 37% if the applicable percentage exceeds it. As per the formula the taxable amount of car is 6,725. Fuel is provided for unlimited amount. The amount of fuel for taxable value purpose is 22,100. It doesnt matter how much amount of fuel is provided and how much is used or not used for business purpose. The value calculated for taxable purpose is 5,944.90. Accommodation To calculate the taxable value, the rateable value and the annual value of the accommodation should be known. Here, the annual value is not given. Therefore, the rateable value of 9,600 is taken. Where ancillary costs like water expenses, council rates, etc. are also paid by the employer, is added to taxable value of the accommodation. Expensive value of accommodation Another additional taxable value of accommodation is taken for tax purpose, where the value of the property is more than 75,000. Such excess amount will attract 3% rate on it. It is calculated as 3,780. Furnished Accommodation Where the accommodation provided by the employer is furnished, then additional benefits taxable amount is also calculated. Computers, clothes, furniture, etc are additional types of benefits. They are taxable at flat rate of 20%. The value of furniture as additional benefit at 20% rate for 11 months period is 6,416.70. The furniture is availed from 6 May 2015 and tax period is till 6 April 2016. Computer is also an additional benefit. The taxable value for it will also be computed at 20% rate for 9 months. The computer is used from 6 July 2015. Taxable value is 750. Salary Employee has to pay tax on the salary provided by the employer. It includes all additional benefits. Amount of 95,060 is taxable under the head salary. Few additional benefits like parking space at office, one mobile phone, etc is not taxable. Personal Allowance The amount of 10,600 can be claimed by the taxpayer. However, where the salary amount exceeds the amount of 100,000, the personal allowance reduces at every 2% increase of salary to every 1$ decrease in the allowance. Because of the charitable donation made for amount of 3,206, the taxpayer is allowed to increase the basic and the other rate bands by such amount. Therefore, for tax purpose, the basic rate band after including 3,206 is 34,991 and the higher tax rate band after including 3,206 is 153,206. Building society interest The tax is charged at such interest at 20%. Therefore grossing up is done at 80%. It is taxed after salary. It is taxable at basic rate band. However, if the taxpayer is a higher tax payer, then his rate band of 40% is charged on it. The taxable amount is 8,017. Dividend The tax is charged at such dividend at 10%. Therefore, grossing up is done at 90%. It is taxed after Building society interest. When the taxpayer is a higher tax payer, then the higher rate of 32.5% is charged on dividend. The taxable amount is 14,252.22 National Insurance Contribution It is deducted by employer for state pension scheme till the age of state pension age. The employees contributing for NIC comes under class 1. The rates for contribution are as follows: 0 - 652 No contribution 652 - 3,532 12% Over 3,532 2% It is calculated on the salary amount only. No additional benefits are considered for NIC. The contribution in NIC is 5,171.88 Scenario 4 Basis of Assessment Accrual system is followed in United Kingdom to assess the Income in a particular taxation period. Deduction is allowed to be subtracted from the income earned from various properties. It depends on what type of property is dealt with, as there are different rules for different properties. Allowable expenses They are related to the property. It should be noted that such expenses can be claimed by a landlord only. It means that the property must be a rental property. The expenses which are allowed as deduction are: Water rates, electricity expenses, council taxes, gas expenses. Insurance on property Fees of accountant Mortgage interest on property taken for buying such property Cost of services like wages of those who are taking care of the property such as gardener, etc. Agents fees Legal fees related to renewal of the lease which is less than 50 years, or for lets of the year. Repair and the maintenance of the property. Expenses related to phone calls or telephone bills, stationary Expenses on advertisement made for renting to new tenants. Foreign taxes paid on EEA FHL Loss It incurs in case where the allowed expenses exceed the income received from the property. The amount of loss from one property is to be adjusted with income from different property, if any. Loss from EEA FHL property is adjusted with EEA FHL income only. In case, where the loss still sand out even after adjustment, then it is to be carried forward to the next tax year. Where, loss is carried forward from past years, and then it is to be adjusted with current tax There are different types of properties for which different rules are followed. They are: Furnished property letting Foreign property letting Own property letting Letting of property while living abroad Capital Expenditure Such expenses are incurred from the purpose of long term prospective. Example is renovation to the property, up grading it, etc. They are not of revenue nature which incurs at every shot period of time. A record is to be kept for the same. They are not allowed generally as deduction from the income of the property. However a furnished property can claim deduction on capital expenditure. Such expense is related to the use of furnishing in the property which obviously gets tear and wear. Due to this 10% of the net rent is deducted from the net rent under wear and tear allowance. White goods are also covered in it like crockery, etc. Difference between expenses claimed or allowed in a furnished letting and an un-furnished letting. Un-furnished letting All expenses of revenue nature can be claimed. No capital expenditure allowed. Furnished Letting Under this also revenue expenses is claimed and additionally under wear and tear allowance, 10% of the net rent is claimed for furnishing which is capital expense. Different Rules for Different properties. Own property letting It is the letting where the property of the owner (where the owner is living) is let out for tenancy. The rental income derived from such property is taxable after it exceeds the limit of 4,250 which is a tax-free amount. The limit is compared after allowing the claimed expenses from the income of the property. Furnished lettings It is the letting where the property of the owner which is not used for living by him is rented out. It is completely furnished. It should be noted that in order to be a furnished house letting, it must be located in EEA (European Economic Area) or in United Kingdom. To qualify as a furnished letting three conditions are to be qualified. Condition of availability - The furnished property is to be available for letting for at least 210 days in the taxation year. Occupation condition Where there are many properties, the letting should which exceeds 31 days continuously should not exceed 155 days period in the taxation year. Letting condition The property is to be occupied or let out to public for at least a period of 105 days minus the living days by the relatives, or friends. In short he 105 days should be commercially let out. There can be a case where the property is not let out for given no. of days, but there are many furnished let out properties. In such case, average occupancy can be applied by summing up the total occupancy days from all properties divided by number of properties. It should exceed the given number of days. There can be another case, where the furnished property is let out for 105 days in some years, and in some years it is not. There the period of grace election can be applied. For this it is treated as furnished letting as long as the occupation condition and the condition of availability are met. The loss of Furnished letting in UK can be set off with the property in the same location and in the same way loss of EEA furnished letting can be set off with the property in the same location. Income from furnished letting which is taxable is computed by as: Income from the furnished property XXX Less: Allowable expenses of revenue nature (YYY) Net RentZZZ Less: Capital expenditure allowed at 10% of net rent (ZZ.Z) Net taxable Income DDD Leased Property The taxable income of such property is calculated as follows: Lease premium amount30,000 Less: Premium * 2% * (Term period 1) : 30,000 * 2/100 * (20-1) 11,400 Taxable Amount of leased property 18,600 References Anon, 2015, Rent a room in your own home, accessed on 10th March 2016, Available at: https://www.gov.uk/rent-room-in-your-home/the-rent-a-room-scheme Anon, 2015, FHL, accessed on 10th March 2016, Available at: https://www.gov.uk/government/publications/furnished-holiday-lettings-hs253-self-assessment-helpsheet/hs253-furnished-holiday-lettings-2015 Anon, n.d, Macan S Diesel Engine, accessed on 10th March 2016, Available at: https://www.telegraph.co.uk/motoring/car-manufacturers/porsche/10462521/Porsche-Macan-SUV-unveiled.html Anon, 2015, Income tax when you rent out a property: working out rental income, accessed on 10th March 2016, Available at: https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income Anon, 2015, how the lease premium is charged, accessed on 10th March 2016, Available at: https://www.hmrc.gov.uk/manuals/pimmanual/pim1205.html Anon, n.d, Macan S Diesel, accessed on 10th March 2016, Available at: https://www.porsche.com/uk/models/macan/macan-s-diesel/ Anon, 2014, Expenses and benefits, accessed on 10th March 2016, Available at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/409158/480_2015.pdf Anon. n.d, Allowable expenses and Allowances, accessed on 10th March 2016, Available at: https://www.which.co.uk/money/tax/guides/tax-on-property-and-rental-income/allowable-expenses-and-allowances/ Anon, 2015, UK Property notes, accessed on 10th March 2016, Available at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/420043/SA105-Notes-2015.pdf Anon, 2013, Tax on employer provided assets and computers, accessed on 10th March 2016, Available at: https://www.contractorcalculator.co.uk/tax_on_assets_from_employer.aspx Anon, n.d, Tax on dividends, accessed on 10th March 2016, Available at: https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed Anon, 2015, how NIC is calculated, accessed on 10th March 2016, Available at: https://www.contractorcalculator.co.uk/hows_national_insurance_contributions_calculated.aspx