Lewis (Inspector of Taxes) v Rook
Lewis (Inspector of Taxes) v Rook
- 1992
- Weekly Law Reports 1992 1 WLR 662-671(10) .
CA 19 February 1992. An appeal by the Crown against a decision that taxpayer Lady Rook (R) was entitled to exemption from capital gains tax on the grounds that a gardener`s cottage in the grounds of her home fell within the curtilage of her main dwelling house. CA accepted the Crown`s argument that although a separate building could form part of a taxpayer`s dwelling house for the purposes of Capital Gains Tax Act 1979 s101(1)(a), it would only do so if within the curtilage of and appurtenant to the main house. In this case, as the curtilage was 175 metres away from the main house, the private residence exemption did not apply to the gain accrued to the taxpayer on disposal. Appeal allowed.
APPURTENANCE
CAPITAL GAINS TAX ACT 1979
CAPITAL GAINS TAX
CURTILAGE
EXEMPTION
GARDENERS COTTAGE
MAIN RESIDENCE
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
CA 19 February 1992. An appeal by the Crown against a decision that taxpayer Lady Rook (R) was entitled to exemption from capital gains tax on the grounds that a gardener`s cottage in the grounds of her home fell within the curtilage of her main dwelling house. CA accepted the Crown`s argument that although a separate building could form part of a taxpayer`s dwelling house for the purposes of Capital Gains Tax Act 1979 s101(1)(a), it would only do so if within the curtilage of and appurtenant to the main house. In this case, as the curtilage was 175 metres away from the main house, the private residence exemption did not apply to the gain accrued to the taxpayer on disposal. Appeal allowed.
APPURTENANCE
CAPITAL GAINS TAX ACT 1979
CAPITAL GAINS TAX
CURTILAGE
EXEMPTION
GARDENERS COTTAGE
MAIN RESIDENCE
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY