Four flats do not comprise single dwelling house
Language: English Series: Times ; 10 March 1992, 11(1)Publication details: 1992Subject(s): Summary: "Honour (Inspector of Taxes) v Norris" ChD 4 March 1992. A self-contained flat was held to be a separate entity from three other flats in the same square used together as a single residence. The taxpayer was seeking to use the private residence exemption under Capital Gains Tax Act 1979 s101.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2811-58 (Browse shelf(Opens below)) | 1 | Available | 55895-1001 |
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"Honour (Inspector of Taxes) v Norris" ChD 4 March 1992. A self-contained flat was held to be a separate entity from three other flats in the same square used together as a single residence. The taxpayer was seeking to use the private residence exemption under Capital Gains Tax Act 1979 s101.