000			01441cab a2200241 4500
001			ABS37763
008			090401t1987 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u6641
041			_aeng
245			_aMarkey (Inspector of Taxes) v Sanders
260			_c1987
350			_a0
490			_aSimon`s Tax Cases _v(1987) STC 256-265(11)
520			_aChD 27 February 1987. Concerned the issue of exemption and relief from capital gains tax on the sale of an estate by a taxpayer, claiming that disposal of a bungalow built in the same grounds as the main house, but 130 metres away, comprised a single dwellinghouse , and should be exempt from CGT. The General Commissioners allowed the taxpayers appeal, holding there was sufficient connection between the house and bungalow for it to be regarded as a single dwellinghouse for the purpose of relief under the Capital Gains Tax Act 1979 s101(1)(a) and s102. On appeal by the Crown, it was held, applying the test for deciding whether the bungalow and house constituted a single dwellinghouse, namely "very closely adjacent", that the bungalow could not be said to form part of the taxpayers residence. Appeal allowed.
650			_aBATEY INSPECTOR OF TAXES V WAKEFIELD
650			_aCAPITAL GAINS TAX
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aRESIDENTIAL PROPERTY _96266
650			_aTAX RELIEF
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c3961 _d3961