000 00721cab a2200181 4500
001 L129534
008 050427n2005 000 0 eng u
035 _a(Sirsi) u129534
041 _aeng
100 _aWootten, Dean
245 _aTimely let
260 _c2005
490 _aTaxation
_v155(4003) 14 April 2005, 44-46(3)
520 _aLooks at basic principles of lettings relief where the principles of the Capital Gains Act 1992 s22, relief on disposal of private residece, are met. Considers the letting exemption and offers opinion on a favourable interpretation of the exemption. Includes worked examples.
590 _aIKA190505
690 _aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES
942 _n0
999 _c75154
_d75154