Moore v Revenue and Customs: FTTTx 14 Aug 2013

FTTTx CAPITAL GAINS TAX – disposal of a residential property after 8 months of occupation – whether the property had been the appellant’s residence – whether his occupation of the property 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

[2013] UKFTT 433 (TC)
Bailii
Taxation of Chargeable Gains Act 1992 222 223

Capital Gains Tax

Updated: 20 November 2021; Ref: scu.515215