Englishman`s castle
Williams, D.
Englishman`s castle - 1991 - Taxation 127(3315) 15 August 1991, 517-520 (4) .
An examination of what constitutes a dwelling house for the purposes of exemption from capital gains tax under Capital Gains Tax Act 1979 s101(1). Considers the position in this respect of caravans, unfinished houses, abandoned or derelict houses and houseboats.
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
Englishman`s castle - 1991 - Taxation 127(3315) 15 August 1991, 517-520 (4) .
An examination of what constitutes a dwelling house for the purposes of exemption from capital gains tax under Capital Gains Tax Act 1979 s101(1). Considers the position in this respect of caravans, unfinished houses, abandoned or derelict houses and houseboats.
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY