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Decision Number: |
TC 02827 |
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Appellant:
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Piers Moore |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John L WALTERS QC
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Date Of Decision:
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14/08/2013 |
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Main Category:
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CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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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 |
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Decision(s) to Download:
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TC02827.pdf 
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