A taxpayer who resided in a flat for a ten-week period was entitled to private residence relief on its disposal in respect of that period of residence. 

The appellant purchased a flat in London on 10 June 2008 for around £555,000. Substantial refurbishment work was subsequently undertaken on the flat, costing over £60,000. In the ten-week period from 7 March 2011 to 24 May 2011, he and his male partner resided at the property.  

From 24 May 2011 until 29 December 2012, the flat was let. From 29 December 2012 to 18 February 2013, it was empty. The appellant sold the flat on 18 February 2013 for £750,000. HM Revenue and Customs (HMRC) refused the appellant’s claim for private residence relief for capital gains tax purposes. The appellant appealed. 

The appellant argued that the flat was his only or main