CGT: electing which home
CGT: electing which home
- 1993
- Times 29 November 1993, 36(1) .
"Griffin (Inspector of Taxes) v Craig-Harvey" CA 24 November 1993. Allowed an appeal by the Crown against the determination by a special commissioner in favour of the taxpayer holding that under Capital Gains Tax Act 1979 s101(5) the two-year period should begin to run from the time when it first became necessary for an inspector to decide which of two or more residences was the main residence.
CAPITAL GAINS TAX ACT 1979
CAPITAL GAINS TAX
CHARGABLE GAIN
PRINCIPAL PRIVATE RESIDENCE
"Griffin (Inspector of Taxes) v Craig-Harvey" CA 24 November 1993. Allowed an appeal by the Crown against the determination by a special commissioner in favour of the taxpayer holding that under Capital Gains Tax Act 1979 s101(5) the two-year period should begin to run from the time when it first became necessary for an inspector to decide which of two or more residences was the main residence.
CAPITAL GAINS TAX ACT 1979
CAPITAL GAINS TAX
CHARGABLE GAIN
PRINCIPAL PRIVATE RESIDENCE