| 000 | 00769cab a2200217 4500 | ||
|---|---|---|---|
| 001 | ABS45798 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u55102 | ||
| 041 | _aeng | ||
| 100 | _aHutton, M. | ||
| 245 | 4 | _aThe pitfalls of home ownership | |
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v128(3337) 23 January 1992, 394-397(4) |
||
| 520 | _aProfits made on private residential premises used for commercial purposes may be liable for capital gains tax. Tax relief is exercised under the Capital Gains Tax Act 1979 ss101-105, but the provisions exclude commercial gains. This article explains the legal complexities. | ||
| 650 | _aBUSINESS USE | ||
| 650 | _aRELIEF | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c33689 _d33689 |
||