FTTTx Joint application by Appellant and Respondent under Section 28Z TMA 1970 – Capital Gains tax – Private residence relief – Sale of part of grounds for residential development -Construction work commenced before contractual disposal – Whether land fell to be regarded as part of grounds -Yes – Whether relief due – Yes
[2013] UKFTT 653 (TC)
Bailii
Taxes Management Act 1970 28Z
Capital Gains Tax
Updated: 26 November 2021; Ref: scu.518590