Hashmi v Revenue and Customs (Capital Gains Tax – Disposal of Three Residential Properties): FTTTx 20 May 2020

CAPITAL GAINS TAX – disposal of three residential properties in three consecutive tax years – whether the properties had been the appellant’s residences – whether her occupation of the properties had the necessary degree of permanence, continuity or expectation of continuity – held on the evidence that it did not – sections 222 and 223 Taxation of Chargeable Gains Act 1992 not applicable – appeal dismissed

Citations:

[2020] UKFTT 229 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 31 January 2022; Ref: scu.652267