Dickinson v Revenue and Customs: FTTTx 30 Sep 2013

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)
Taxes Management Act 1970 28Z

Capital Gains Tax

Updated: 26 November 2021; Ref: scu.518590