A nasty shock!
Parker, R.
A nasty shock! - 1988 - Taxation 122(3178) 8 December 1988, 222-224(3) .
Looks at the problems of rebasing arising from the operation of capital gains tax relief from principal private residences when the property has not been occupied as the main residence of its owner since 5 April 1982. Issues covered include main residence relief , relief for let residences and the effect of the Finance Act 1988 . Uses examples to illustrate how the rebasing problem can be approached.
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
A nasty shock! - 1988 - Taxation 122(3178) 8 December 1988, 222-224(3) .
Looks at the problems of rebasing arising from the operation of capital gains tax relief from principal private residences when the property has not been occupied as the main residence of its owner since 5 April 1982. Issues covered include main residence relief , relief for let residences and the effect of the Finance Act 1988 . Uses examples to illustrate how the rebasing problem can be approached.
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY