Taxation and the house
Parsons, G.
Taxation and the house - 1990 - Property Management 8 (4) Autumn 1990, 332-336(5) .
The author looks at aspects of taxation law of interest to the property manager advising client on capital gains exemption on disposal of residential property assets under the terms of the Capital Gains Tax Act 1979 . Disposal of sole or main residence caravan as a house, staff quarters as part of main residence, period of occupation including working abroad, part occupation , owners use for business purposes , part letting for business or residential use, holiday letting, trustees , personal representatives second home dependant relatives homes and death . Discusses case law .
CAPITAL GAINS TAX
EXEMPTION
INHERITANCE TAX
MAKINS V ELSON
MOORE V THOMPSON
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
TAX AVOIDANCE
VARTY V LYNES
VALUE ADDED TAX
Taxation and the house - 1990 - Property Management 8 (4) Autumn 1990, 332-336(5) .
The author looks at aspects of taxation law of interest to the property manager advising client on capital gains exemption on disposal of residential property assets under the terms of the Capital Gains Tax Act 1979 . Disposal of sole or main residence caravan as a house, staff quarters as part of main residence, period of occupation including working abroad, part occupation , owners use for business purposes , part letting for business or residential use, holiday letting, trustees , personal representatives second home dependant relatives homes and death . Discusses case law .
CAPITAL GAINS TAX
EXEMPTION
INHERITANCE TAX
MAKINS V ELSON
MOORE V THOMPSON
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
TAX AVOIDANCE
VARTY V LYNES
VALUE ADDED TAX