Tax relief lost through short occupancy
Tax relief lost through short occupancy
- 1996
- Times 14 August 1996, 33(1) .
"Goodwin v Curtis (Inspector of Taxes)" ChD 23 July 1996. An individual`s residence in a property has to have a degree of permanence and expectation of continuity to qualify for private residence relief from capital gains tax.
CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX
GOODWIN V CURTIS (INSPECTOR OF TAXES)
PRIVATE RESIDENCE EXEMPTION
TAX RELIEF
"Goodwin v Curtis (Inspector of Taxes)" ChD 23 July 1996. An individual`s residence in a property has to have a degree of permanence and expectation of continuity to qualify for private residence relief from capital gains tax.
CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX
GOODWIN V CURTIS (INSPECTOR OF TAXES)
PRIVATE RESIDENCE EXEMPTION
TAX RELIEF