This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

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.

Subscribe to the McLaughlin’s Tax Case Library to get instant access
to the Tax Case Library.
14 day free trial , 90 day money back guarantee
Subscribe

Related or similar articles

Taxpayer was not trading in properties but was not entitled to private residence relief
By Mark McLaughlin, April 2022
Taxpayer’s stay at two residences was only temporary
By Mark McLaughlin, October 2019
Flat Purchased ‘Off-Plan’ Was Not Eligible For Full Relief On Disposal
By Mark McLaughlin, December 2018
Property Did Not Become The Taxpayer’s Residence
By Mark McLaughlin, March 2017
Properties Were Not ‘Residences’ For Relief Purposes
By Mark McLaughlin, December 2014