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’ 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. . .
Lists of cited by and citing cases may be incomplete.
Capital Gains Tax
Updated: 25 July 2022; Ref: scu.80920