Fitzjohn v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and Reliefs): FTTTx 27 Jul 2019

CAPITAL GAINS TAX – principal private residence relief – whether appellant’s sequential stay at two properties qualified as residence or only a temporary stay for the purposes of section 222 Taxation of Chargeable Gains Act 1992 – appeal dismissed

Citations:

[2019] UKFTT 488 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 25 October 2022; Ref: scu.641270