Cottage part of main house
Language: English Series: Times ; 28 February 1992, LT8(1)Publication details: 1992Subject(s): Summary: In "Lewis (Inspector of Taxes) v Rook" CA 19 February 1992, it was held that for the purposes of the private residence exemption from capital gains tax, a cottage lived in by the taxpayer`s gardener and situated some 175m away from the main house did not form part of the dwelling house occupied by the taxpayer as her residence. A separate building was not to be treated as part of another dwelling house within the meaning of S101 of the Capital Gains Tax act 1979 unless it was within the curtilage of, and appurtenant to the main house.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2809-52 (Browse shelf(Opens below)) | 1 | Available | 44257-1001 |
In "Lewis (Inspector of Taxes) v Rook" CA 19 February 1992, it was held that for the purposes of the private residence exemption from capital gains tax, a cottage lived in by the taxpayer`s gardener and situated some 175m away from the main house did not form part of the dwelling house occupied by the taxpayer as her residence. A separate building was not to be treated as part of another dwelling house within the meaning of S101 of the Capital Gains Tax act 1979 unless it was within the curtilage of, and appurtenant to the main house.