Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Meeting points

16 June 2005 / Matthew Hutton
Issue: 4020 / Categories: Events

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...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon