Private residence relief was not available on the taxpayer’s disposal of a number of properties elected to be main residences, as his occupation of those properties did not amount to ‘residence’.
The appellant owned and disposed of a number of properties, in respect of which he claimed private residence relief for capital gains tax (CGT) purposes (under TCGA 1992, s 222). HM Revenue and Customs (HMRC) opened an enquiry into the appellant’s tax return for 2009/10.
HMRC subsequently challenged the private residence relief claims made for 2009/10, and also 2010/11. The appellant appealed. At the appeal hearing, the appellant intimated that he had withdrawn claims for private residence relief in relation to three flats. That left four flats, one of which was disposed of in 2009/10, and the remaining properties in 2010/11.
The appellant also owned a farmhouse. He informed the First-tier
