CGT: electing which home
Language: English Series: Times ; 29 November 1993, 36(1)Publication details: 1993Subject(s): Summary: "Griffin (Inspector of Taxes) v Craig-Harvey" CA 24 November 1993. Allowed an appeal by the Crown against the determination by a special commissioner in favour of the taxpayer holding that under Capital Gains Tax Act 1979 s101(5) the two-year period should begin to run from the time when it first became necessary for an inspector to decide which of two or more residences was the main residence.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2945-53 (Browse shelf(Opens below)) | 1 | Available | 37459-1001 |
"Griffin (Inspector of Taxes) v Craig-Harvey" CA 24 November 1993. Allowed an appeal by the Crown against the determination by a special commissioner in favour of the taxpayer holding that under Capital Gains Tax Act 1979 s101(5) the two-year period should begin to run from the time when it first became necessary for an inspector to decide which of two or more residences was the main residence.