The occupation of a property as an ‘own or main residence’ is a question of fact and degree and ordinary usage. In this case, five weeks occupation by the taxpayer was insufficient to establish the exemption. Citations: Times 02-Mar-1998, Gazette 25-Mar-1998, [1998] EWCA Civ 271, (1998) 70 TC 478 Statutes: Capital Gains Tax Act 1979 … Continue reading Goodwin v Curtis (HM Inspector of Taxes): CA 18 Feb 1998
The choice of house for principal private residence relief is to be made and notified within two years, but is variable at any time. Citations: Ind Summary 03-Jan-1994, Gazette 26-Jan-1994, Times 29-Nov-1993 Statutes: Capital Gains Tax Act 1979 101(5) Jurisdiction: England and Wales Capital Gains Tax Updated: 06 August 2022; Ref: scu.81033
Separate flats were separate entities despite being used for Taxpayer’s family. Citations: Gazette 01-Apr-1992 Statutes: Capital Gains Taxes Act 1979 101 Jurisdiction: England and Wales Capital Gains Tax Updated: 06 August 2022; Ref: scu.81461
Capital Gains Tax relief for a private residence was lost where no permanent occupation was established. Citations: Times 14-Aug-1996 Statutes: Capital Gains Tax Act 1979 101 Jurisdiction: England and Wales Cited by: Appeal from – Goodwin v Curtis (HM Inspector of Taxes) CA 18-Feb-1998 The occupation of a property as an ‘own or main residence’ … Continue reading Goodwin v Curtis (Inspector of Taxes): ChD 14 Aug 1996
A cottage which was not within the curtilage of the taxpayer’s residence was not entitled to the main residence exemption upon realisation on sale. Citations: Gazette 08-Apr-1992 Statutes: Capital Gains Tax Act 1979 101 Jurisdiction: England and Wales Capital Gains Tax Updated: 15 May 2022; Ref: scu.89313
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The claimant was disabled, and sought sterilisation because she feared the additional difficulties she would face as a mother. The sterilisation failed. She sought damages. Held: The House having considered the issue in MacFarlane only recently it was inappropriate to change the rules set down in that case. Nothing had been put forward to argue … Continue reading Rees v Darlington Memorial Hospital NHS Trust: HL 16 Oct 2003
Charitable Company- Directors’ Status and Duties A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was obtained, but the court ordered the remaining … Continue reading Lehtimaki and Others v Cooper: SC 29 Jul 2020
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