000 01065cab a2200241 4500
001 ##L132700
008 060301n2006 000 0 eng u
035 _a(Sirsi) u132700
041 0 _aeng
100 1 _aDe Souza, Jeremy
245 0 0 _aExercising the right to buy
260 _c2006
490 0 _aTaxation
_v156(4046) 23 February 2006, 534-536(3)
520 _aDuring the Thatcher era it was introduced that council tenants could purchase their properties at a discount to open market value, the amount of money involved depending on the length of time they had lived there. This article examines the tax implications when council tenants exercise their right to buy, with supported examples of legal cases.
590 _aIKA140306
650 2 4 _aHOUSING ACT 1985
650 2 4 _aALEXANDER V CIR [1991] STC 112
650 2 4 _aCROSSLEY V CROSSLEY [2005]
650 2 4 _aJIGGINS V BRISLEY [2003]
650 2 4 _aBARCLAYS MERCANTILE BUSINESS FINANCE LTD V MAWSON [2005]
690 _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION
942 _n0
999 _c76568
_d76568