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Decision Number: |
TC 03183 |
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Appellant:
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Veronica Wagstaff
Stephen Wagstaff |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Malcolm GAMMIE QC
|
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Date Of Decision:
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07/01/2014 |
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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 – Flat originally owned by taxpayers’
mother/mother-in-law – Flat sold to taxpayers subject to agreement
permitting mother/mother-in-law to remain in occupation for her life or
until remarriage – Flat later sold after mother/mother-in-law ceased to
occupy and more suitable property provided – whether private residence
relief available – whether taxpayers trustees and flat “settled property” –
appeal allowed |
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Decision(s) to Download:
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TC03183.pdf 
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