Selling the garden
Williams, D.
Selling the garden - 1991 - Taxation 127(3316) 22 August 1991, 546-548 (3) .
With reference to Varty v Lynes 1976, illustrates the problems with respect to capital gains tax of selling a dwelling house and retaining part of the land to sell separately, normally for development.
CAPITAL GAINS TAX ACT 1979
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
Selling the garden - 1991 - Taxation 127(3316) 22 August 1991, 546-548 (3) .
With reference to Varty v Lynes 1976, illustrates the problems with respect to capital gains tax of selling a dwelling house and retaining part of the land to sell separately, normally for development.
CAPITAL GAINS TAX ACT 1979
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY