Non-rolling vans gather no tax
Language: English Series: Chartered Surveyor Weekly ; 17(3) 16 October 1986, 285(1)Publication details: 1986Subject(s): Summary: A tax-payer can claim relief from capital gains tax under the Capital Gains Tax Act 1979 s10l and 102 if the disposal involves a dwelling-house used as his only or main residence. This article examines the scope of this exemption as it applies to caravans .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS37044 (Browse shelf(Opens below)) | 1 | Available | 1824-1001 |
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A tax-payer can claim relief from capital gains tax under the Capital Gains Tax Act 1979 s10l and 102 if the disposal involves a dwelling-house used as his only or main residence. This article examines the scope of this exemption as it applies to caravans .