| 000 | 00936cab a2200289 4500 | ||
|---|---|---|---|
| 001 | ABS51634 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u36344 | ||
| 041 | _aeng | ||
| 100 | _aHutton, M. | ||
| 245 | _aGains from the garden | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v134(3474) 6 October 1994, 12-14(3) |
||
| 520 | _aFollows a previous article (Abs.....) in discussing the extent to which main residence exemptions to the Taxation of Chargeable Gains Act 1992 ss222-226 can be deemed to cover gardens or grounds. | ||
| 650 | _aAPPORTIONMENT TEST | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aPART DISPOSAL | ||
| 650 | _aPRIVATE RESIDENCE EXEMPTION | ||
| 650 | _aREASONABLE ENJOYMENT | ||
| 650 | _aTAXATION OF CHARGEABLE GAINS ACT 1992 S222-226 | ||
| 650 | _aTWO STAGE DISPOSALS | ||
| 650 | _aVARTY V LYNES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c23637 _d23637 |
||