000			01061cab a2200277 4500
001			ABS37885
008			090401t1987 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u7401
041			_aeng
100			_aBrand, C.M.
245			_aCapital gains and caravan living
260			_c1987
350			_a0
490			_aSolicitors` Journal _v131 (23) 5 June 1987, 762-763 (2)
520			_aSs 101-102 Capital Gains Tax Act 1979 regulate the private residence exemption where disposal involves a dwellinghouse which has been the only or main residence of the taxpayer during the period of ownership. This article examines these provisions as they apply to caravans , with reference to the decision Moore v Thompson (1986)STC170.
650			_aCAPITAL GAINS TAX ACT 1979 S101
650			_aCAPITAL GAINS TAX ACT 1979 S102
650			_aCAPITAL GAINS TAX
650			_aMOBILE HOMES
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aRESIDENTIAL PROPERTY _96266
650			_aTAX RELIEF
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c4470 _d4470