Main residences
Hutton, M.
Main residences - 1994 - Taxation 133(34720 22 September 1994, 610-613(4) .
Considers a number of questions on main residence exemption from capital gains tax including carvans and houseboats, whether several buildings constitute a single dwelling house in the light of "Lewis (Inspector of £ Taxes) v Rook" 1992, do two flats equal one dwelling house and the effect of splitting a mansion. Refers to recent case law.
ADDITIONAL BUILDINGS
BATEY V WAKEFIELD
CAPITAL GAINS TAX
CARAVANS
CURTILAGE
HONOUR V NORRIS
HOUSEBOATS
LEWIS V ROOK
MAKINS V ELSON
PRIVATE RESIDENCE EXEMPTION
WILLIAMS V MERRYLEES
Main residences - 1994 - Taxation 133(34720 22 September 1994, 610-613(4) .
Considers a number of questions on main residence exemption from capital gains tax including carvans and houseboats, whether several buildings constitute a single dwelling house in the light of "Lewis (Inspector of £ Taxes) v Rook" 1992, do two flats equal one dwelling house and the effect of splitting a mansion. Refers to recent case law.
ADDITIONAL BUILDINGS
BATEY V WAKEFIELD
CAPITAL GAINS TAX
CARAVANS
CURTILAGE
HONOUR V NORRIS
HOUSEBOATS
LEWIS V ROOK
MAKINS V ELSON
PRIVATE RESIDENCE EXEMPTION
WILLIAMS V MERRYLEES