000			01433cab a2200289 4500
001			ABS46848
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u59717
041			_aeng
245			_aLewis (Inspector of Taxes) v Rook
260			_c1992
350			_a0
490			_aWeekly Law Reports _v1992 1 WLR 662-671(10)
520			_aCA 19 February 1992. An appeal by the Crown against a decision that taxpayer Lady Rook (R) was entitled to exemption from capital gains tax on the grounds that a gardener`s cottage in the grounds of her home fell within the curtilage of her main dwelling house. CA accepted the Crown`s argument that although a separate building could form part of a taxpayer`s dwelling house for the purposes of Capital Gains Tax Act 1979 s101(1)(a), it would only do so if within the curtilage of and appurtenant to the main house. In this case, as the curtilage was 175 metres away from the main house, the private residence exemption did not apply to the gain accrued to the taxpayer on disposal. Appeal allowed.
650			_aAPPURTENANCE
650			_aCAPITAL GAINS TAX ACT 1979
650			_aCAPITAL GAINS TAX
650			_aCURTILAGE
650			_aEXEMPTION
650			_aGARDENERS COTTAGE
650			_aMAIN RESIDENCE
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aRESIDENTIAL PROPERTY _96266
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c36687 _d36687