Lewis (Inspector of Taxes) v Rook
Language: English Series: Weekly Law Reports ; 1992 1 WLR 662-671(10)Publication details: 1992Subject(s): Summary: CA 19 February 1992. An appeal by the Crown against a decision that taxpayer Lady Rook (R) was entitled to exemption from capital gains tax on the grounds that a gardener`s cottage in the grounds of her home fell within the curtilage of her main dwelling house. CA accepted the Crown`s argument that although a separate building could form part of a taxpayer`s dwelling house for the purposes of Capital Gains Tax Act 1979 s101(1)(a), it would only do so if within the curtilage of and appurtenant to the main house. In this case, as the curtilage was 175 metres away from the main house, the private residence exemption did not apply to the gain accrued to the taxpayer on disposal. Appeal allowed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS46848 (Browse shelf(Opens below)) | 1 | Available | 59717-1001 |
CA 19 February 1992. An appeal by the Crown against a decision that taxpayer Lady Rook (R) was entitled to exemption from capital gains tax on the grounds that a gardener`s cottage in the grounds of her home fell within the curtilage of her main dwelling house. CA accepted the Crown`s argument that although a separate building could form part of a taxpayer`s dwelling house for the purposes of Capital Gains Tax Act 1979 s101(1)(a), it would only do so if within the curtilage of and appurtenant to the main house. In this case, as the curtilage was 175 metres away from the main house, the private residence exemption did not apply to the gain accrued to the taxpayer on disposal. Appeal allowed.