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Gains from the garden

By: Language: English Series: Taxation ; 134(3474) 6 October 1994, 12-14(3)Publication details: 1994Subject(s): Summary: Follows a previous article (Abs.....) in discussing the extent to which main residence exemptions to the Taxation of Chargeable Gains Act 1992 ss222-226 can be deemed to cover gardens or grounds.

Follows a previous article (Abs.....) in discussing the extent to which main residence exemptions to the Taxation of Chargeable Gains Act 1992 ss222-226 can be deemed to cover gardens or grounds.