Capital gains tax

Capital gains tax - 1993 - Inland Revenue Press Release 18 August 1993 (2) .

A revised extra-statutory concession for CGT relief for private residences occupied by dependent relatives has been issued. The revisions will mean that payment of Council Tax by the occupier is not taken into account in calculating owner`s income from the property.


CAPITAL GAINS TAX
COUNCIL TAX
MORTGAGE PAYMENTS
RESIDENTIAL PROPERTY