Chancery Division.

[The appeal against this decision is reported at [1992] BTC 102.]

Mervyn Davies J.

Judgment delivered 5 December 1989.

Capital gains tax – Private residence exemption – Sale of gardener’s cottage situated about 175 metres from residence – Whether private residence exemption available on disposal of cottage – Capital Gains Tax Act 1979. sec. 101(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.