What is a dwelling house?
Baird, A.
What is a dwelling house? - 1987 - Country Landowner XL(10) October 1987, 37-38(2) .
Considers the meaning of " dwelling house " for the purposes of capital gains tax , referring to the decisions in the following: Batey (Inspector of Taxes) v Wakefield , CA 22 June 1981, see Abstract 29446, Markey (Inspector of Taxes) v Sanders , ChD 22 February 1987, see Abstract 37763 and Williams (Inspector of Taxes v Merrylees , ChD 27 February 1987, see WB2326-43.
CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
TAX RELIEF
What is a dwelling house? - 1987 - Country Landowner XL(10) October 1987, 37-38(2) .
Considers the meaning of " dwelling house " for the purposes of capital gains tax , referring to the decisions in the following: Batey (Inspector of Taxes) v Wakefield , CA 22 June 1981, see Abstract 29446, Markey (Inspector of Taxes) v Sanders , ChD 22 February 1987, see Abstract 37763 and Williams (Inspector of Taxes v Merrylees , ChD 27 February 1987, see WB2326-43.
CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX
EXEMPTION
PRIVATE RESIDENCE EXEMPTION
RESIDENTIAL PROPERTY
TAX RELIEF