| 000 | 01029cab a2200289 4500 | ||
|---|---|---|---|
| 001 | WB2811-58 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u55895 | ||
| 041 | _aeng | ||
| 245 | _aFour flats do not comprise single dwelling house | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v10 March 1992, 11(1) |
||
| 520 | _a"Honour (Inspector of Taxes) v Norris" ChD 4 March 1992. A self-contained flat was held to be a separate entity from three other flats in the same square used together as a single residence. The taxpayer was seeking to use the private residence exemption under Capital Gains Tax Act 1979 s101. | ||
| 650 | _aBATEY V WAKEFIELD | ||
| 650 | _aCAPITAL GAINS TAX ACT 1979 S101 | ||
| 650 | _aDEFINITION | ||
| 650 | _aDWELLING HOUSES | ||
| 650 | _aLEWIS V ROOK | ||
| 650 | _aMARKEY V SANDERS | ||
| 650 | _aPRIVATE RESIDENCE EXEMPTION | ||
| 650 | _aSELF-CONTAINED FLAT | ||
| 650 | _aWILLIAMS V MERRYLEES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c34160 _d34160 |
||