Farm dwellings
Barrett, M.
Farm dwellings - 1987 - Taxation 119(3106) 17 July 1987, 337-338(2) .
Examines the meaning of "farmhouse" for tax purposes as defined in Lindsay v IRC , Court of Session (First Division) (1953) 34 TC 289 and IRC v Whiteford and Sons , Court of Session (First Division), 2 May 1962. Also explains the provisions of capital gains tax for farm dwellings , with reference to Anderton (Inspector of Taxes) v Lamb , QBD (1984)55 TC 1.
AGRICULTURAL BUILDINGS ALLOWANCES
Farm dwellings - 1987 - Taxation 119(3106) 17 July 1987, 337-338(2) .
Examines the meaning of "farmhouse" for tax purposes as defined in Lindsay v IRC , Court of Session (First Division) (1953) 34 TC 289 and IRC v Whiteford and Sons , Court of Session (First Division), 2 May 1962. Also explains the provisions of capital gains tax for farm dwellings , with reference to Anderton (Inspector of Taxes) v Lamb , QBD (1984)55 TC 1.
AGRICULTURAL BUILDINGS ALLOWANCES