Timely let
Wootten, Dean
Timely let - 2005 - Taxation 155(4003) 14 April 2005, 44-46(3) .
Looks at basic principles of lettings relief where the principles of the Capital Gains Act 1992 s22, relief on disposal of private residece, are met. Considers the letting exemption and offers opinion on a favourable interpretation of the exemption. Includes worked examples.
Timely let - 2005 - Taxation 155(4003) 14 April 2005, 44-46(3) .
Looks at basic principles of lettings relief where the principles of the Capital Gains Act 1992 s22, relief on disposal of private residece, are met. Considers the letting exemption and offers opinion on a favourable interpretation of the exemption. Includes worked examples.