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Relief allowed

20 October 2015
Issue: 4523 / Categories: Tax cases
R Dutton-Forshaw (TC4644)
The taxpayer claimed only or main residence relief under TCGA 1992 s 222 and lettings relief under s 223(4) on the disposal of his London flat in November 2009. He had bought it in March 2006 and occupied it during August and September 2006. The flat was let from December 2006. 
HMRC refused the main residence relief. The taxpayer appealed. It was common ground that if private residence relief applied lettings relief would also apply so that the gain was fully relieved and vice versa.
The taxpayer offered several reasons why the flat was his home. These included that his business was in London and the flat was bought to replace his previous main residence. He also had a parking permit for the flat and had no other property that could have been his residence...

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