FTTTX CAPITAL GAINS TAX – Main residence. Election. Whether conclusive if there is more than one residence – yes. Can HMRC re-open the question and contend that a residence was not a main residence if an election to that effect has been made – no.
Citations:
[2013] UKFTT 775 (TC)
Links:
Capital Gains Tax
Updated: 17 November 2022; Ref: scu.472759