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Englishman`s castle

By: Language: English Series: Taxation ; 127(3315) 15 August 1991, 517-520 (4)Publication details: 1991Subject(s): Summary: An examination of what constitutes a dwelling house for the purposes of exemption from capital gains tax under Capital Gains Tax Act 1979 s101(1). Considers the position in this respect of caravans, unfinished houses, abandoned or derelict houses and houseboats.
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Item type Current library Call number Copy number Status Barcode
Journal article London Journal article ABS45065 (Browse shelf(Opens below)) 1 Available 50793-1001

An examination of what constitutes a dwelling house for the purposes of exemption from capital gains tax under Capital Gains Tax Act 1979 s101(1). Considers the position in this respect of caravans, unfinished houses, abandoned or derelict houses and houseboats.