Capital gains and caravan living
Language: English Series: Solicitors` Journal ; 131 (23) 5 June 1987, 762-763 (2)Publication details: 1987Subject(s): Summary: Ss 101-102 Capital Gains Tax Act 1979 regulate the private residence exemption where disposal involves a dwellinghouse which has been the only or main residence of the taxpayer during the period of ownership. This article examines these provisions as they apply to caravans , with reference to the decision Moore v Thompson (1986)STC170.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS37885 (Browse shelf(Opens below)) | 1 | Available | 7401-1001 |
Ss 101-102 Capital Gains Tax Act 1979 regulate the private residence exemption where disposal involves a dwellinghouse which has been the only or main residence of the taxpayer during the period of ownership. This article examines these provisions as they apply to caravans , with reference to the decision Moore v Thompson (1986)STC170.