000 00814cab a2200241 4500
001 WB2326-43
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u33325
041 _aeng
245 _aLodge part of dwelling house for tax
260 _c1987
350 _a0
490 _aTimes
_v30/6/87 p15
520 _aIn Williams (Inspector of Taxes) v Merrylees , ChD 23 June 1987, a lodge and a main residence separated by 200m were held to be a single entity for the purposes of private residence exemption from capital gains tax.
650 _aCAPITAL GAINS TAX ACT 1979 S101
650 _aCAPITAL GAINS TAX
650 _aEXEMPTION
650 _aPRIVATE RESIDENCE EXEMPTION
650 _aRESIDENTIAL PROPERTY
_96266
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c22275
_d22275