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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2326-43 (Browse shelf(Opens below)) | 1 | Available | 33325-1001 |
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| WB2326-40 North Kent | WB2326-41 VAT on existing buildings | WB2326-42 VAT and small businesses | WB2326-43 Lodge part of dwelling house for tax | WB2326-44 River control body plan rejected | WB2327-01 New management list | WB2327-02 CLA handbook |
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.