Crippin v Revenue and Customs (Capital Gains Tax – Property In Scotland): FTTTx 28 Sep 2021

Property in Scotland – Legal title in taxpayer’s sole name – Property sold to cohabitant – Whether part of dwelling-house that was sole of main residence of taxpayer – Whether cohabitant held beneficial interest in the property – Appeal allowed

[2021] UKFTT 351 (TC)
Bailii
England and Wales

Capital Gains Tax

Updated: 12 January 2022; Ref: scu.669753