000 00895cam a2200193 4500
001 X116160
008 020107n2001 000 0 eng u
035 _a(Sirsi) u116160
245 _aLongson v Baker
260 _c2001
490 _aTax Cases
_v[2001] 73 TC 415-426(12)
520 _aChD 16 November 2000. Capital gais tax. Excemptions. Private residence exemption. Permitted area. Extent of permitted area. Dwelling house on 7.56 hectares plot. Whether area larger than 0.5 of a hectare required. Regarding being had to the size and character of the dwelling house for the reasonable enjoyment of it. Taxation of Chargeable Gains Act 1922 s222. (Taken from headnote)
650 _aLONGSON V BAKER
650 _aCAPITAL GAINS TAX
650 _aPRIVATE RESIDENCE EXEMPTION
650 _aTAXATION OF CHARGEABLE GAINS ACT 1922 S222
690 _aTAXATION-CASE LAW
942 _n0
999 _c69194
_d69194