Non-rolling vans gather no tax

Brand, C.M.

Non-rolling vans gather no tax - 1986 - Chartered Surveyor Weekly 17(3) 16 October 1986, 285(1) .

A tax-payer can claim relief from capital gains tax under the Capital Gains Tax Act 1979 s10l and 102 if the disposal involves a dwelling-house used as his only or main residence. This article examines the scope of this exemption as it applies to caravans .


CAPITAL GAINS TAX ACT 1979 S102
CAPITAL GAINS TAX
MOBILE HOMES ACT 1983
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
TAX RELIEF