Main residences
Language: English Series: Taxation ; 133(34720 22 September 1994, 610-613(4)Publication details: 1994Subject(s): Summary: Considers a number of questions on main residence exemption from capital gains tax including carvans and houseboats, whether several buildings constitute a single dwelling house in the light of "Lewis (Inspector of £ Taxes) v Rook" 1992, do two flats equal one dwelling house and the effect of splitting a mansion. Refers to recent case law.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS51475 (Browse shelf(Opens below)) | 1 | Available | 29203-1001 |
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Considers a number of questions on main residence exemption from capital gains tax including carvans and houseboats, whether several buildings constitute a single dwelling house in the light of "Lewis (Inspector of £ Taxes) v Rook" 1992, do two flats equal one dwelling house and the effect of splitting a mansion. Refers to recent case law.