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Homes sweet homes

Gunn, M.

Homes sweet homes - 1994 - Taxation 133(3450) 21 April 1994, 60-64 .

Looks at the main residence elections for capital gains tax purposes and at a capital gains tax avoidance scheme for a non-exempt private residence.

Subjects--Topical Terms:
CAPITAL GAINS TAX
MAIN RESIDENCE
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY

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