000			01157cab a2200253 4500
001			WB2809-52
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u44257
041			_aeng
245			_aCottage part of main house
260			_c1992
350			_a0
490			_aTimes _v28 February 1992, LT8(1)
520			_aIn "Lewis (Inspector of Taxes) v Rook" CA 19 February 1992, it was held that for the purposes of the private residence exemption from capital gains tax, a cottage lived in by the taxpayer`s gardener and situated some 175m away from the main house did not form part of the dwelling house occupied by the taxpayer as her residence. A separate building was not to be treated as part of another dwelling house within the meaning of S101 of the Capital Gains Tax act 1979 unless it was within the curtilage of, and appurtenant to the main house.
650			_aCAPITAL GAINS TAX
650			_aCURTILAGE OF
650			_aEXEMPTION
650			_aGARDENERS COTTAGE
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aRESIDENTIAL PROPERTY _96266
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c28207 _d28207