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Separate living accommodation liable to CGT

Separate living accommodation liable to CGT - 1989 - Times 6/12/89 p29 .

In Lewis (Inspector of Taxes) v Rook , ChD 5 December 1989, it was held that a gardener`s cottage formed part of the taxpayer`s main house for capital gains tax purposes.

Subjects--Topical Terms:
CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX ACT 1979 S102
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY

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