000			01030cab a2200265 4500
001			ABS38358
008			090401t1987 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u10084
041			_aeng
100			_aBaird, A.
245			_aWhat is a dwelling house?
260			_c1987
350			_a0
490			_aCountry Landowner _vXL(10) October 1987, 37-38(2)
520			_aConsiders the meaning of " dwelling house " for the purposes of capital gains tax , referring to the decisions in the following: Batey (Inspector of Taxes) v Wakefield , CA 22 June 1981, see Abstract 29446, Markey (Inspector of Taxes) v Sanders , ChD 22 February 1987, see Abstract 37763 and Williams (Inspector of Taxes v Merrylees , ChD 27 February 1987, see WB2326-43.
650			_aCAPITAL GAINS TAX ACT 1979 S101
650			_aCAPITAL GAINS TAX
650			_aEXEMPTION
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aRESIDENTIAL PROPERTY _96266
650			_aTAX RELIEF
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c6337 _d6337