The principal private residence exemption from capital gains tax - the area of exempt property
Language: English Series: Conveyancer & Property Lawyer ; 4(1) November 1993, 435-445(6)Publication details: 1993Subject(s): Summary: Argues that the scope of exemptions permitted under the Taxation of Chargeable Gains Act 1992 s222 is wider than generally supposed, basing its thesis on interpretation of paragraph s222(1)(b). Reviews judgements from borderline cases.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS49888 (Browse shelf(Opens below)) | 1 | Available | 73206-1001 |
Argues that the scope of exemptions permitted under the Taxation of Chargeable Gains Act 1992 s222 is wider than generally supposed, basing its thesis on interpretation of paragraph s222(1)(b). Reviews judgements from borderline cases.