In Mrs S Bradley v HMRC (TC02560 – 4 March) a woman lived in a house (AR) which she owned jointly with her husband. She also owned a flat and a second house (ER) both of which had been let to tenants. In August 2007 she separated from her husband and moved into the flat. In March 2008 she advertised ER for sale. In April 2008 after her tenants had moved out she moved into ER and began redecorating it. In November 2008 she moved back into AR with her husband. In January 2009 she sold ER. HMRC issued an assessment charging CGT on the gain. She appealed contending that ER had been her principal private residence from April to November 2008. The First-tier Tribunal rejected this contention and dismissed her appeal observing that she...
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In Mrs S Bradley v HMRC (TC02560 – 4 March) a woman lived in a house (AR) which she owned jointly with her husband. She also owned a flat and a second house (ER) both of which had been let to tenants. In August 2007 she separated from her husband and moved into the flat. In March 2008 she advertised ER for sale. In April 2008 after her tenants had moved out she moved into ER and began redecorating it. In November 2008 she moved back into AR with her husband. In January 2009 she sold ER. HMRC issued an assessment charging CGT on the gain. She appealed contending that ER had been her principal private residence from April to November 2008. The First-tier Tribunal rejected this contention and dismissed her appeal observing that she...
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.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")