Goodwin v Curtis (Inspector of Taxes): ChD 14 Aug 1996

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

Cited by:

Appeal fromGoodwin 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: 08 April 2022; Ref: scu.80920