000			00860cab a2200229 4500
001			ABS42460
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u36983
041			_aeng
245			_aTax-efficient way of life
260			_c1990
350			_a0
490			_aTaxation _v124(3242) 15 March 1990, 670-672(3)
520			_aDiscusses the case of Lewis v Lady Rook , which examines the capital gains tax position on the sale of a gardeners cottage . It was held that as the property formed part of the taxpayers` principal private residence although it was occupied by her gardener, as such it was exempt (in part) from the tax.
650			_aCAPITAL GAINS TAX
650			_aEXEMPTION
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aRESIDENTIAL PROPERTY _96266
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c23932 _d23932