The Commissioners for HM Revenue and Customs v Desmond Higgins: [2018] UKUT 0280 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Cannan on 26 September 2018.
Read the full decision in .
CAPITAL GAINS TAX 바카라 사이트“ main residence relief 바카라 사이트“ sections 222, 223 TCGA 1992 바카라 사이트“ off-plan purchase 바카라 사이트“ period of ownership 바카라 사이트“ whether determined by reference to date of completion or date of exchange of contracts 바카라 사이트“ section 28 TCGA 1992 바카라 사이트“ appeal allowed.
Updates to this page
Published 26 September 2018