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Series: Accountancy ; 127(1292) April 2001, 132-133(2)Publication details: 2001Subject(s): Summary: Discusses entitlement to private residence tax relief and who is entitled to it. Considers five sections of the Taxation of Chargeable Gains Act 1992 and how they can be used to maximise entitlement to the relief. These sections include period of ownership and relief for lettings.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS63919 (Browse shelf(Opens below)) | 1 | Available | 112097-1001 |
Discusses entitlement to private residence tax relief and who is entitled to it. Considers five sections of the Taxation of Chargeable Gains Act 1992 and how they can be used to maximise entitlement to the relief. These sections include period of ownership and relief for lettings.