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Decision Number: TC 02596
Appellant: David Morgan
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Miss J GORT
Date Of Decision: 07/03/2013
Main Category: CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS
Main Subcategory: Other
Notes: Capital Gains Tax – Private residence relief – taxpayer bought property to
be marital home – prior to moving in wedding called off - three months
after moving in house rented out – whether property was taxpayer’s
residence – appeal allowed
Decision(s) to Download: TC02596.pdf TC02596.pdf