000			01003cab a2200253 4500
001			ABS40307
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u22986
041			_aeng
100			_aParker, R.
245		2	_aA nasty shock!
260			_c1988
350			_a0
490			_aTaxation _v122(3178) 8 December 1988, 222-224(3)
520			_aLooks at the problems of rebasing arising from the operation of capital gains tax relief from principal private residences when the property has not been occupied as the main residence of its owner since 5 April 1982. Issues covered include main residence relief , relief for let residences and the effect of the Finance Act 1988 . Uses examples to illustrate how the rebasing problem can be approached.
650			_aCAPITAL GAINS TAX
650			_aEXEMPTION
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aRESIDENTIAL PROPERTY _96266
690			_aTAXATION
700			_aGunn, M.
942			_n0
948			_c04/03/1997
999			_c15409 _d15409