Iles and Another v Revenue and Customs: FTTTx 6 May 2014

Capital Gains Tax. Private residence relief. Section 222 Taxation of Chargeable Gains Act 1992. Whether 25 days’ occupation was ‘residence’.
Held: no, on the facts. Goodwin v Curtis [1998] BTC 176, CA applied.

Citations:

[2014] UKFTT 436 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 25 September 2022; Ref: scu.526827