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An old hospital building was never the taxpayer’s only or main residence

By Mark McLaughlin, March 2022

An old hospital building was not at any time during the appellant’s period of ownership his only or main residence, and his claim for capital gains tax private residence relief was refused.

Summary

An old hospital building was not at any time during the appellant’s period of ownership his only or main residence, and his claim for capital gains tax private residence relief was refused.

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