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CLT conference 'Capital Tax Planning for the Family Home',
17 May 2005, central London, reported by Matthew Hutton.
Speakers quoted:
Andrew Richens, director of technical tax development for Bishop Fleming.
Samantha O'Sullivan, partner, Thring Townsend.
Chris Whitehouse, barrister of 5 Stone Buildings.
Sarah Dunn, barrister of Pump Court Tax Chambers.
John Barnett, partner, Burges Salmon.
CLT conference 'Capital Tax Planning for the Family Home'
17 May 2005 central London reported by Matthew Hutton.
Speakers quoted:
Andrew Richens director of technical tax development for Bishop Fleming.
Samantha O'Sullivan partner Thring Townsend.
Chris Whitehouse barrister of 5 Stone Buildings.
Sarah Dunn barrister of Pump Court Tax Chambers.
John Barnett partner Burges Salmon.
Deemed periods of occupation
Certain periods of absence are treated as periods of occupation under TCGA 1992 s 223(3) subject to two restrictive conditions noted Andrew Richens. The first is that both before and after the period of absence there was a 'time' when the dwelling-house was the individual's only or main residence. The second which is quite easy to overlook is that during that period there was no 'residence available' for s 222 relief. The Revenue...
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