Capital gains and caravan living
Brand, C.M.
Capital gains and caravan living - 1987 - Solicitors` Journal 131 (23) 5 June 1987, 762-763 (2) .
Ss 101-102 Capital Gains Tax Act 1979 regulate the private residence exemption where disposal involves a dwellinghouse which has been the only or main residence of the taxpayer during the period of ownership. This article examines these provisions as they apply to caravans , with reference to the decision Moore v Thompson (1986)STC170.
CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX ACT 1979 S102
CAPITAL GAINS TAX
MOBILE HOMES
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
TAX RELIEF
Capital gains and caravan living - 1987 - Solicitors` Journal 131 (23) 5 June 1987, 762-763 (2) .
Ss 101-102 Capital Gains Tax Act 1979 regulate the private residence exemption where disposal involves a dwellinghouse which has been the only or main residence of the taxpayer during the period of ownership. This article examines these provisions as they apply to caravans , with reference to the decision Moore v Thompson (1986)STC170.
CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX ACT 1979 S102
CAPITAL GAINS TAX
MOBILE HOMES
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
TAX RELIEF