Farm dwellings
Language: English Series: Taxation ; 119(3106) 17 July 1987, 337-338(2)Publication details: 1987Subject(s): Summary: Examines the meaning of "farmhouse" for tax purposes as defined in Lindsay v IRC , Court of Session (First Division) (1953) 34 TC 289 and IRC v Whiteford and Sons , Court of Session (First Division), 2 May 1962. Also explains the provisions of capital gains tax for farm dwellings , with reference to Anderton (Inspector of Taxes) v Lamb , QBD (1984)55 TC 1.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS38014 (Browse shelf(Opens below)) | 1 | Available | 8100-1001 |
Examines the meaning of "farmhouse" for tax purposes as defined in Lindsay v IRC , Court of Session (First Division) (1953) 34 TC 289 and IRC v Whiteford and Sons , Court of Session (First Division), 2 May 1962. Also explains the provisions of capital gains tax for farm dwellings , with reference to Anderton (Inspector of Taxes) v Lamb , QBD (1984)55 TC 1.