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Seaside guest house

Language: English Series: Times ; 29/11/88 p40Publication details: 1988Subject(s): Summary: In Owen v Elliott ChD 25 November 1988 the capital gain arising on disposal of a private residence which was partly used as a guest house did not qualify for exemption from capital gains tax .

In Owen v Elliott ChD 25 November 1988 the capital gain arising on disposal of a private residence which was partly used as a guest house did not qualify for exemption from capital gains tax .