29 November 2006
A member of the armed forces lives in job-related accommodation. He has also purchased a property that he has never lived in, but intends to do so in the future. We understand that this should benefit from full capital gains tax exemption provided it is sold either at the time that it is no longer his intention to Iive there and he still occupies armed forces' property, or when he has moved out of armed forces' property and has moved into the property before selling it (TCGA 1992, s 222(8)).
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