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Decision Number: TC 00832
Appellant: Malcolm Springthorpe
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Guy BRANNAN
Date Of Decision: 11/11/2010
Main Category: CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS
Main Subcategory: Exemptions and reliefs
Notes: Capital Gains Tax -- whether property was taxpayer's only or main residence -- meaning of residence -- Section 222 Capital Gains Act 1992 --appeal dismissed
Decision(s) to Download: TC00832.doc TC00832.doc