Residential accommodation

Newth, J.T.

Residential accommodation - 1989 - Taxation 123(3219) 28 September 1989, 762-763(2) .

The decision in Owen v Elliott , ChD 25 November 1988, WB2448-47, clarified the position of taxpayers who use private residences as guest houses .


CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX ACT 1979 S102
FINANCE ACT 1980 S80
HOLIDAY LETTINGS