The Weekly Law Reports
[1990] 3 WLR 133
[COURT OF APPEAL]
OWEN
v.
ELLIOTT (INSPECTOR OF TAXES)
1990 April 27
Fox, Parker and Leggatt L.JJ.
Revenue
— Capital gains tax
— Private residence
— Residential letting exemption
— Taxpayer carrying on private hotel business
— Occupation of property as main residence
— Sale by taxpayer giving rise to capital gain
— Whether part of property let by taxpayer as “residential accommodation”
—
Capital Gains Tax Act 1979 (c. 14), s. 101(1)
—
Finance Act 1980 (c. 48), s. 80(1)