| 000 | 00890cam a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS63919 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u112097 | ||
| 100 | _aHutton, M. | ||
| 245 | _aHome hints for taxpayers | ||
| 260 | _c2001 | ||
| 490 |
_aAccountancy _v127(1292) April 2001, 132-133(2) |
||
| 520 | _aDiscusses entitlement to private residence tax relief and who is entitled to it. Considers five sections of the Taxation of Chargeable Gains Act 1992 and how they can be used to maximise entitlement to the relief. These sections include period of ownership and relief for lettings. | ||
| 590 | _aABS | ||
| 600 | _aEXEMPTION | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aTAXATION OF CHARGEABLE GAINS ACT 1992 | ||
| 650 | _aLONGSON V BAKER | ||
| 650 | _aTAX RELIEF | ||
| 650 | _aPRIVATE RESIDENCE EXEMPTION | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c66757 _d66757 |
||