The First-tier Tribunal did not have jurisdiction to consider the application of extra-statutory concession D49 following HMRC’s refusal to apply it and allow the appellants’ period of absence to be treated as a period of occupation for private residence relief purposes.  

The appellants (a married couple) purchased four interests in land between 11 June 2001 and 17 April 2002, which they converted into a single dwelling. The appellants took up residence in the property at some time between September 2003 and November 2003. 

HM Revenue and Customs (HMRC) considered that the date of acquisition of a property, which was acquired in stages (as in this case), commenced from the time of entering into an unconditional contract for the first part of the property that was acquired (i.e. 11 June 2001). Commencement of occupation in September 2003 or November 2003 was