Taxation and the house

Abstract

Examines aspects of taxation which may be of interest to the property manager. Restricts the scope to an estate which includes one or more houses, with reference to capital gains tax. Discusses issues around: what is a house or garden, what is occupancy, who is the owner, and what happens when the owner dies.

Citation

Parsons, G. (1990), "Taxation and the house", Property Management, Vol. 8 No. 4, pp. 332-336. https://doi.org/10.1108/EUM0000000003378