From the courts

From the courts - 1994 - Farm Tax Brief 9(1) December 1993/January 1994, 3-5(3) .

Reviews recent cases on the tax implications of tied cottages, employment, roll-over relief and CGT private residence exemption.


CAMPBELL CONOLLY & CO V BARNET LBC
GRIFFIN V CRAIG-HARVEY
HALL V LORIMER
HUGHES V GREENWICH LBC
TAXATION OF CHARGEABLE GAINS ACT 1992 S222
TAXES ACT 1988 SS145-146
TIED COTTAGES