Tolley's Tax Planning for Private Residences

by Matthew Hutton (Author)

• Used

  Paperback
  1994

  $6.27

  Brings together the planning considerations for all the taxes which affect private residences in one easy-to-use source. This edition presents: new cases concerning the main residence exemption from Capital Gains Tax; provisions of the Finance Act 1994 and the VAT Act 1994; the replacement of Community Charge by the Council Tax; an important decision on the main residence election; and the increase in rates of agricultural and business property relief. Worked examples are employed throughout.