Tax-efficient way of life
Language: English Series: Taxation ; 124(3242) 15 March 1990, 670-672(3)Publication details: 1990Subject(s): Summary: Discusses the case of Lewis v Lady Rook , which examines the capital gains tax position on the sale of a gardeners cottage . It was held that as the property formed part of the taxpayers` principal private residence although it was occupied by her gardener, as such it was exempt (in part) from the tax.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS42460 (Browse shelf(Opens below)) | 1 | Available | 36983-1001 |
Discusses the case of Lewis v Lady Rook , which examines the capital gains tax position on the sale of a gardeners cottage . It was held that as the property formed part of the taxpayers` principal private residence although it was occupied by her gardener, as such it was exempt (in part) from the tax.