CGT private residence exemption - extent of garden or grounds
Series: Farm Tax Brief ; 15(8) August 2000, 61-63(3)Publication details: 2000Subject(s): Summary: Considers whether CGT private residence exemption extends to gardens or grounds over 0.5 hectares. Uses case law to demonstrate how the courts have dealt with this issue.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS62806 (Browse shelf(Opens below)) | 1 | Available | 108109-1001 |
Considers whether CGT private residence exemption extends to gardens or grounds over 0.5 hectares. Uses case law to demonstrate how the courts have dealt with this issue.