Residential accommodation

By:

Newth, J.T

Language: English Series: Taxation ; 123(3219) 28 September 1989, 762-763(2)Publication details: 1989Subject(s):

CAPITAL GAINS TAX ACT 1979 S101
CAPITAL GAINS TAX ACT 1979 S102
FINANCE ACT 1980 S80
HOLIDAY LETTINGS
TAXATION

Summary: The decision in Owen v Elliott , ChD 25 November 1988, WB2448-47, clarified the position of taxpayers who use private residences as guest houses .

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Title notes ( 1 )

Holdings
Item type	Current library	Call number	Copy number	Status	Barcode
Journal article	London Journal article	ABS41486 (Browse shelf(Opens below))	1	Available	30496-1001

The decision in Owen v Elliott , ChD 25 November 1988, WB2448-47, clarified the position of taxpayers who use private residences as guest houses .

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