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Lodge part of dwelling house for tax

Language: English Series: Times ; 30/6/87 p15Publication details: 1987Subject(s): Summary: In Williams (Inspector of Taxes) v Merrylees , ChD 23 June 1987, a lodge and a main residence separated by 200m were held to be a single entity for the purposes of private residence exemption from capital gains tax.

In Williams (Inspector of Taxes) v Merrylees , ChD 23 June 1987, a lodge and a main residence separated by 200m were held to be a single entity for the purposes of private residence exemption from capital gains tax.