Gains from the garden
Hutton, M.
Gains from the garden - 1994 - Taxation 134(3474) 6 October 1994, 12-14(3) .
Follows a previous article (Abs.....) in discussing the extent to which main residence exemptions to the Taxation of Chargeable Gains Act 1992 ss222-226 can be deemed to cover gardens or grounds.
APPORTIONMENT TEST
CAPITAL GAINS TAX
PART DISPOSAL
PRIVATE RESIDENCE EXEMPTION
REASONABLE ENJOYMENT
TAXATION OF CHARGEABLE GAINS ACT 1992 S222-226
TWO STAGE DISPOSALS
VARTY V LYNES
Gains from the garden - 1994 - Taxation 134(3474) 6 October 1994, 12-14(3) .
Follows a previous article (Abs.....) in discussing the extent to which main residence exemptions to the Taxation of Chargeable Gains Act 1992 ss222-226 can be deemed to cover gardens or grounds.
APPORTIONMENT TEST
CAPITAL GAINS TAX
PART DISPOSAL
PRIVATE RESIDENCE EXEMPTION
REASONABLE ENJOYMENT
TAXATION OF CHARGEABLE GAINS ACT 1992 S222-226
TWO STAGE DISPOSALS
VARTY V LYNES