Ellis v Revenue & Customs [2013] UKFTT 775 (TC) (3 December 2012)

Ellis v Revenue & Customs [2013] UKFTT 775 (TC) (3 December 2012)

Where HMRC concedes that a property is a residence and an election under section 222(5) CGTA 1992 has been made, the election is conclusive as to which property is the main residence for capital gains tax purposes. HMRC cannot challenge the main residence status of the elected property on factual grounds once the election is validly made.

Citation
[2013] UKFTT 775 (TC)
Parties
First Appellant: Mrs P. A. Ellis; Second Appellant: The Estate of A. R. Ellis, Deceased; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
03 December 2012
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed
Legal Topics
Capital Gains Tax, Main Residence Election, Principal Private Residence Relief
Tax Law Capital Gains Tax Main Residence Election Principal Private Residence Relief

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Mrs P. A. Ellis

First Appellant

The Estate of A. R. Ellis, Deceased

Second Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether an election under section 222(5) Capital Gains Tax Act 1992 is conclusive as to which of multiple residences is the main residence for capital gains tax purposes
  2. 2 Whether HMRC can challenge the status of a property as a main residence after an election has been made

Ratio Decidendi

Where HMRC concedes that a property is a residence and an election under section 222(5) CGTA 1992 has been made, the election is conclusive as to which property is the main residence for capital gains tax purposes. HMRC cannot challenge the main residence status of the elected property on factual grounds once the election is validly made.

Court Disposition

Appeal allowed

Orders

  • Each appellant's appeal is allowed
  • Each assessment is discharged