Lewis (HM Inspector of Taxes) v Lady Rook.  BTC 102
Court of Appeal (Civil Division).
Balcombe, Ralph Gibson and Stuart Smith L JJ.
Judgment delivered 19 February 1992.
Capital gains tax – Private residence exemption – Sale of gardener’s cottage about 175 metres from main house – Whether private residence exemption available on disposal of cottage – Capital Gains Tax Act 1979, sec. 101(1).