Four flats do not comprise single dwelling house
Four flats do not comprise single dwelling house
- 1992
- Times 10 March 1992, 11(1) .
"Honour (Inspector of Taxes) v Norris" ChD 4 March 1992. A self-contained flat was held to be a separate entity from three other flats in the same square used together as a single residence. The taxpayer was seeking to use the private residence exemption under Capital Gains Tax Act 1979 s101.
BATEY V WAKEFIELD
CAPITAL GAINS TAX ACT 1979 S101
DEFINITION
DWELLING HOUSES
LEWIS V ROOK
MARKEY V SANDERS
PRIVATE RESIDENCE EXEMPTION
SELF-CONTAINED FLAT
WILLIAMS V MERRYLEES
"Honour (Inspector of Taxes) v Norris" ChD 4 March 1992. A self-contained flat was held to be a separate entity from three other flats in the same square used together as a single residence. The taxpayer was seeking to use the private residence exemption under Capital Gains Tax Act 1979 s101.
BATEY V WAKEFIELD
CAPITAL GAINS TAX ACT 1979 S101
DEFINITION
DWELLING HOUSES
LEWIS V ROOK
MARKEY V SANDERS
PRIVATE RESIDENCE EXEMPTION
SELF-CONTAINED FLAT
WILLIAMS V MERRYLEES