Longson v Baker
Series: Tax Cases ; [2001] 73 TC 415-426(12)Publication details: 2001Subject(s): Summary: ChD 16 November 2000. Capital gais tax. Excemptions. Private residence exemption. Permitted area. Extent of permitted area. Dwelling house on 7.56 hectares plot. Whether area larger than 0.5 of a hectare required. Regarding being had to the size and character of the dwelling house for the reasonable enjoyment of it. Taxation of Chargeable Gains Act 1922 s222. (Taken from headnote)| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | X116160 (Browse shelf(Opens below)) | 1 | Available | 116160-1001 |
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ChD 16 November 2000. Capital gais tax. Excemptions. Private residence exemption. Permitted area. Extent of permitted area. Dwelling house on 7.56 hectares plot. Whether area larger than 0.5 of a hectare required. Regarding being had to the size and character of the dwelling house for the reasonable enjoyment of it. Taxation of Chargeable Gains Act 1922 s222. (Taken from headnote)