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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)

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)