000			01359cab a2200313 4500
001			ABS43751
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u43345
041			_aeng
100			_aParsons, G.
245			_aTaxation and the house
260			_c1990
350			_a0
490			_aProperty Management _v8 (4) Autumn 1990, 332-336(5)
520			_aThe author looks at aspects of taxation law of interest to the property manager advising client on capital gains exemption on disposal of residential property assets under the terms of the Capital Gains Tax Act 1979 . Disposal of sole or main residence caravan as a house, staff quarters as part of main residence, period of occupation including working abroad, part occupation , owners use for business purposes , part letting for business or residential use, holiday letting, trustees , personal representatives second home dependant relatives homes and death . Discusses case law .
650			_aCAPITAL GAINS TAX
650			_aEXEMPTION
650			_aINHERITANCE TAX
650			_aMAKINS V ELSON
650			_aMOORE V THOMPSON
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aRESIDENTIAL PROPERTY _96266
650			_aTAX AVOIDANCE
650			_aVARTY V LYNES
650			_aVALUE ADDED TAX
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c27689 _d27689