The principal private residence exemption from capital gains tax - the area of exempt property
Wilde, D.
The principal private residence exemption from capital gains tax - the area of exempt property - 1993 - Conveyancer & Property Lawyer 4(1) November 1993, 435-445(6) .
Argues that the scope of exemptions permitted under the Taxation of Chargeable Gains Act 1992 s222 is wider than generally supposed, basing its thesis on interpretation of paragraph s222(1)(b). Reviews judgements from borderline cases.
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
TAXATION OF CHARGEABLE GAINS ACT 1992 S222(1)(B)
The principal private residence exemption from capital gains tax - the area of exempt property - 1993 - Conveyancer & Property Lawyer 4(1) November 1993, 435-445(6) .
Argues that the scope of exemptions permitted under the Taxation of Chargeable Gains Act 1992 s222 is wider than generally supposed, basing its thesis on interpretation of paragraph s222(1)(b). Reviews judgements from borderline cases.
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
TAXATION OF CHARGEABLE GAINS ACT 1992 S222(1)(B)