| 000 | 01129cab a2200325 4500 | ||
|---|---|---|---|
| 001 | ABS51475 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u29203 | ||
| 041 | _aeng | ||
| 100 | _aHutton, M. | ||
| 245 | _aMain residences | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v133(34720 22 September 1994, 610-613(4) |
||
| 520 | _aConsiders a number of questions on main residence exemption from capital gains tax including carvans and houseboats, whether several buildings constitute a single dwelling house in the light of "Lewis (Inspector of £ Taxes) v Rook" 1992, do two flats equal one dwelling house and the effect of splitting a mansion. Refers to recent case law. | ||
| 650 | _aADDITIONAL BUILDINGS | ||
| 650 | _aBATEY V WAKEFIELD | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aCARAVANS | ||
| 650 | _aCURTILAGE | ||
| 650 | _aHONOUR V NORRIS | ||
| 650 | _aHOUSEBOATS | ||
| 650 | _aLEWIS V ROOK | ||
| 650 | _aMAKINS V ELSON | ||
| 650 | _aPRIVATE RESIDENCE EXEMPTION | ||
| 650 | _aWILLIAMS V MERRYLEES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c19661 _d19661 |
||