Home hints for taxpayers
Hutton, M.
Home hints for taxpayers - 2001 - Accountancy 127(1292) April 2001, 132-133(2) .
Discusses entitlement to private residence tax relief and who is entitled to it. Considers five sections of the Taxation of Chargeable Gains Act 1992 and how they can be used to maximise entitlement to the relief. These sections include period of ownership and relief for lettings.
EXEMPTION
CAPITAL GAINS TAX
TAXATION OF CHARGEABLE GAINS ACT 1992
LONGSON V BAKER
TAX RELIEF
PRIVATE RESIDENCE EXEMPTION
Home hints for taxpayers - 2001 - Accountancy 127(1292) April 2001, 132-133(2) .
Discusses entitlement to private residence tax relief and who is entitled to it. Considers five sections of the Taxation of Chargeable Gains Act 1992 and how they can be used to maximise entitlement to the relief. These sections include period of ownership and relief for lettings.
EXEMPTION
CAPITAL GAINS TAX
TAXATION OF CHARGEABLE GAINS ACT 1992
LONGSON V BAKER
TAX RELIEF
PRIVATE RESIDENCE EXEMPTION