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No gains tax relief on staff house

Language: English Series: Times ; 31/3/87 p43Publication details: 1987Subject(s): Summary: In Markey (Inspector of Taxes) v Sanders , 27 February 1987, it was held on the sale of a country house that the private residence exemption from capital gains tax contained in Capital Gains Tax Act 1979 s101 , s102 did not apply to the gain that related to the disposal of self-contained, detached staff accommodation .
Holdings
Item type Current library Call number Copy number Status Barcode
News article London News article WB2314-38 (Browse shelf(Opens below)) 1 Available 55913-1001

In Markey (Inspector of Taxes) v Sanders , 27 February 1987, it was held on the sale of a country house that the private residence exemption from capital gains tax contained in Capital Gains Tax Act 1979 s101 , s102 did not apply to the gain that related to the disposal of self-contained, detached staff accommodation .