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Tax on dwellings

Language: English Series: HM Customs and Excise News Release ; 20 March 1995 (2)Publication details: 1995Subject(s): Summary: Notes on a recent decision where a Tribunal held that it was wrong to tax dwellings solely because of a restriction preventing occupation all year.

Notes on a recent decision where a Tribunal held that it was wrong to tax dwellings solely because of a restriction preventing occupation all year.