000 00851cab a2200241 4500
001 WB3231-100
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u74619
041 _aeng
245 _aTax relief lost through short occupancy
260 _c1996
350 _a0
490 _aTimes
_v14 August 1996, 33(1)
520 _a"Goodwin v Curtis (Inspector of Taxes)" ChD 23 July 1996. An individual`s residence in a property has to have a degree of permanence and expectation of continuity to qualify for private residence relief from capital gains tax.
650 _aCAPITAL GAINS TAX ACT 1979 S101
650 _aCAPITAL GAINS TAX
650 _aGOODWIN V CURTIS (INSPECTOR OF TAXES)
650 _aPRIVATE RESIDENCE EXEMPTION
650 _aTAX RELIEF
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c47026
_d47026