Lowrie v Revenue and Customs: FTTTx 10 May 2011

Whether the purchase and sale of a property within a short period of time was a trading activity and if not whether the nature of the Appellant’s stay in the property enabled him to qualify for principal private residence relief- appeal dismissed because during period of ownership Appellant stayed mainly in another property

Citations:

[2011] UKFTT 309 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 17 September 2022; Ref: scu.443056