Seaside guest house
Seaside guest house
- 1988
- Times 29/11/88 p40 .
In Owen v Elliott ChD 25 November 1988 the capital gain arising on disposal of a private residence which was partly used as a guest house did not qualify for exemption from capital gains tax .
CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
In Owen v Elliott ChD 25 November 1988 the capital gain arising on disposal of a private residence which was partly used as a guest house did not qualify for exemption from capital gains tax .
CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY