| 000 | 00787cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB2618-59 | ||
| 008 | 090401t1990 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u52308 | ||
| 041 | _aeng | ||
| 245 | _aRelief on sale of seaside guest house | ||
| 260 | _c1990 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v10/5/90 p38 |
||
| 520 | _aIn Owen v Elliott (Inspector of Taxes) , CA 27 April 1990, it was held that a gain on the sale of a private residence used in part as a seaside guest house qualified for the relief from capital gains tax given by Finance Act 1980 s80 . | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aEXEMPTION | ||
| 650 | _aPRIVATE RESIDENCE EXEMPTION | ||
| 650 |
_aRESIDENTIAL PROPERTY _96266 |
||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c32435 _d32435 |
||