Phillips v Revenue and Customs (Capital Gains Tax – Relief On Disposal of Private Residence): FTTTx 30 Sep 2020

CAPITAL GAINS TAX – relief on disposal of private residence – extent of permitted area – whether the permitted area exceeded 0.5 of a hectare – s.222(3) Taxation of Chargeable Gains Act 1992

Citations:

[2020] UKFTT 381 (TC)

Links:

Bailii

Statutes:

Taxation of Chargeable Gains Act 1992 222(3)

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 23 March 2022; Ref: scu.655315