000 00815cab a2200253 4500
001 WB2548-53
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u16780
041 _aeng
245 _aSeparate living accommodation liable to CGT
260 _c1989
350 _a0
490 _aTimes
_v6/12/89 p29
520 _aIn Lewis (Inspector of Taxes) v Rook , ChD 5 December 1989, it was held that a gardener`s cottage formed part of the taxpayer`s main house for capital gains tax purposes.
650 _aCAPITAL GAINS TAX ACT 1979 S101
650 _aCAPITAL GAINS TAX ACT 1979 S102
650 _aCAPITAL GAINS TAX
650 _aEXEMPTION
650 _aPRIVATE RESIDENCE EXEMPTION
650 _aRESIDENTIAL PROPERTY
_96266
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c11098
_d11098