Hearings
England & Wales
25 Nov 1988 [1989] 1 WLR 162; (1988) 63 TC 319, Ch D (Millett J)
27 Apr 1990 [1990] Ch 786; [1990] 3 WLR 133; (1988) 63 TC 319; The Times, 10 May 1990, CA
Owen v Elliott
Subject Matter
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, s 101(1) — Finance Act 1980, s 80(1)
[1989] 1 WLR 162; (1988) 63 TC 319, Ch D
[1990] Ch 786; [1990] 3 WLR 133; (1988) 63 TC 319; The Times, 10 May 1990, CA
Appellate History
Owen v Elliott [1989] 1 WLR 162; (1988) 63 TC 319, Ch D
Decision of Millett J reversed
Owen v Elliott [1990] Ch 786; [1990] 3 WLR 133; (1988) 63 TC 319; The Times, 10 May 1990, CA