Main residences
Language: English Series: Taxation ; 126 (3293) 14 March 1991, 640-641 (2)Publication details: 1991Subject(s): Summary: Principal private residence exemption under Finance Act 1980 s80 covering a gain of up to £20,000 is available for taxpayers entitled to relief under Capital Gains Tax Act 1979 s101 and 102 . Where property is owned jointly by both spouses, maximum relief may be available of up to £40,000.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS44341 (Browse shelf(Opens below)) | 1 | Available | 46670-1001 |
Principal private residence exemption under Finance Act 1980 s80 covering a gain of up to £20,000 is available for taxpayers entitled to relief under Capital Gains Tax Act 1979 s101 and 102 . Where property is owned jointly by both spouses, maximum relief may be available of up to £40,000.