000			00735cab a2200229 4500
001			WB3002-44
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u47587
041			_aeng
245			_aVictims of a tax tweak
260			_c1994
350			_a0
490			_aDaily Telegraph _v8 January 1994, 10(1)
520			_aA recent case has highlighted the need for owners of more than one home to select which of the properties is the main residence each time a property is sold to avoid unnecessary capital gains tax.
650			_aCAPITAL GAINS TAX
650			_aMAIN RESIDENCE
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aSECOND HOMES
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c30002 _d30002