Longson v Baker
Longson v Baker
- 2001
- Tax Cases [2001] 73 TC 415-426(12) .
ChD 16 November 2000. Capital gais tax. Excemptions. Private residence exemption. Permitted area. Extent of permitted area. Dwelling house on 7.56 hectares plot. Whether area larger than 0.5 of a hectare required. Regarding being had to the size and character of the dwelling house for the reasonable enjoyment of it. Taxation of Chargeable Gains Act 1922 s222. (Taken from headnote)
LONGSON V BAKER
CAPITAL GAINS TAX
PRIVATE RESIDENCE EXEMPTION
TAXATION OF CHARGEABLE GAINS ACT 1922 S222
ChD 16 November 2000. Capital gais tax. Excemptions. Private residence exemption. Permitted area. Extent of permitted area. Dwelling house on 7.56 hectares plot. Whether area larger than 0.5 of a hectare required. Regarding being had to the size and character of the dwelling house for the reasonable enjoyment of it. Taxation of Chargeable Gains Act 1922 s222. (Taken from headnote)
LONGSON V BAKER
CAPITAL GAINS TAX
PRIVATE RESIDENCE EXEMPTION
TAXATION OF CHARGEABLE GAINS ACT 1922 S222