Lodge part of dwelling house for tax
Lodge part of dwelling house for tax
- 1987
- Times 30/6/87 p15 .
In Williams (Inspector of Taxes) v Merrylees , ChD 23 June 1987, a lodge and a main residence separated by 200m were held to be a single entity for the purposes of private residence exemption from capital gains tax.
CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
In Williams (Inspector of Taxes) v Merrylees , ChD 23 June 1987, a lodge and a main residence separated by 200m were held to be a single entity for the purposes of private residence exemption from capital gains tax.
CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY