Cottage part of main house
Cottage part of main house
- 1992
- Times 28 February 1992, LT8(1) .
In "Lewis (Inspector of Taxes) v Rook" CA 19 February 1992, it was held that for the purposes of the private residence exemption from capital gains tax, a cottage lived in by the taxpayer`s gardener and situated some 175m away from the main house did not form part of the dwelling house occupied by the taxpayer as her residence. A separate building was not to be treated as part of another dwelling house within the meaning of S101 of the Capital Gains Tax act 1979 unless it was within the curtilage of, and appurtenant to the main house.
CAPITAL GAINS TAX
CURTILAGE OF
EXEMPTION
GARDENERS COTTAGE
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
In "Lewis (Inspector of Taxes) v Rook" CA 19 February 1992, it was held that for the purposes of the private residence exemption from capital gains tax, a cottage lived in by the taxpayer`s gardener and situated some 175m away from the main house did not form part of the dwelling house occupied by the taxpayer as her residence. A separate building was not to be treated as part of another dwelling house within the meaning of S101 of the Capital Gains Tax act 1979 unless it was within the curtilage of, and appurtenant to the main house.
CAPITAL GAINS TAX
CURTILAGE OF
EXEMPTION
GARDENERS COTTAGE
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY