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Occupation is not proven

01 September 2010
Issue: 4270 / Categories: Tax cases
Paul Flavell (TC642)

The taxpayer a self-employed market trader painter and decorator disposed of a property in June 2003.

A capital gains tax computation was sent to HMRC in respect of the property. It included a claim for only or main residence relief (TCGA 1992 s 222) on the basis that it had been the taxpayer’s only or main residence during part of the period of ownership.

A claim for lettings relief under s 223(4) was also made.

HMRC refused the claim for only or main residence relief and the taxpayer appealed.

Before the First-tier Tribunal the taxpayer said he originally bought the property for his son.

However after renovating it he let the property. Later he split from his partner and moved into the property...

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