Tax-efficient way of life 

 -  1990 
 - Taxation  124(3242) 15 March 1990, 670-672(3) .
<br/><br/> Discusses the case of Lewis v Lady Rook , which examines the capital gains tax position on the sale of a gardeners cottage . It was held that as the property formed part of the taxpayers` principal private residence although it was occupied by her gardener, as such it was exempt (in part) from the tax. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>CAPITAL GAINS TAX<br/>EXEMPTION<br/>PRIVATE RESIDENCE EXEMPTION<br/>RESIDENTIAL PROPERTY