Image from Google Jackets

Relief on sale of seaside guest house

Language: English Series: Times ; 10/5/90 p38Publication details: 1990Subject(s): Summary: In Owen v Elliott (Inspector of Taxes) , CA 27 April 1990, it was held that a gain on the sale of a private residence used in part as a seaside guest house qualified for the relief from capital gains tax given by Finance Act 1980 s80 .

In Owen v Elliott (Inspector of Taxes) , CA 27 April 1990, it was held that a gain on the sale of a private residence used in part as a seaside guest house qualified for the relief from capital gains tax given by Finance Act 1980 s80 .