The appellant’s appeal against HMRC’s refusal to allow principal private residence relief was dismissed, as the property had not become the taxpayer’s residence.
The appellant ran a property letting business. He lived in a property (P) with his long-term partner and their children, which had been his principal private residence since 1999. In spring 2006, the appellant and his partner suffered a relationship breakdown, and subsequently agreed to a trial separation.
Another property (F) was purchased on 5 January 2007, with the assistance of a buy-to-let mortgage. The appellant owned 99% and his partner 1%; the appellant was assessed on 100% of the gain because of an agreement that he could retain all the sale proceeds. In May 2007, HM Revenue and Customs (HMRC) received a main residence election from the appellant in respect of F, with effect from 5 January 2007.
At some time
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