THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트橲 REVENUE AND CUSTOMS v (1) GERALD LEE (2) SARAH LEE [2023] UKUT 00242 (TCC)

Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN & JUDGE NICHOLAS ALEKSANDER on 29 September 2023

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 9 October 2023

• Category: Tax
• Release date: 23 September 2023

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CAPITAL GAINS TAX 바카라 사이트� Private Residence Relief 바카라 사이트� taxpayers bought land demolished existing house and build new dwelling house which they lived in as main residence then sold for gain 바카라 사이트� meaning of 바카라 사이트減eriod of ownership바카라 사이트� used in apportionment relief 바카라 사이트� held - ownership referred to that of new house as opposed to land as HMRC argued 바카라 사이트� HMRC바카라 사이트檚 appeal against FTT decision dismissed

Published 9 October 2023