Jeremy Mindell (Primondell) believes that judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.
I read an informative commentary in this journal (‘Private residence relief: what is a residence?’ (Peter Vaines) Tax Journal 5 February 2021) about principal private residence relief (PPR). The piece ended with what is a very commonplace request for definitive guidance from the superior courts or changes in the law clarifying what is residence for PPR purposes.
It is a fascinating part of UK social history that PPR which was introduced in the early 1960s predating the introduction of CGT still generates a regular stream of tax...
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Jeremy Mindell (Primondell) believes that judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.
I read an informative commentary in this journal (‘Private residence relief: what is a residence?’ (Peter Vaines) Tax Journal 5 February 2021) about principal private residence relief (PPR). The piece ended with what is a very commonplace request for definitive guidance from the superior courts or changes in the law clarifying what is residence for PPR purposes.
It is a fascinating part of UK social history that PPR which was introduced in the early 1960s predating the introduction of CGT still generates a regular stream of tax...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
