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
Citations:
[2013] UKFTT 433 (TC)
Links:
Statutes:
Taxation of Chargeable Gains Act 1992 222 223
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 19 May 2022; Ref: scu.515215
