Moore v Revenue & Customs [2010] UKFTT 445 (TC) (21 September 2010)

Moore v Revenue & Customs [2010] UKFTT 445 (TC) (21 September 2010)

The appellant's occupation of the property was for the purpose of renovation for letting, lacked the necessary assumption of permanence and continuity, and did not amount to residence; therefore, private residence relief under section 222 TCGA 1992 does not apply.

Source-derived case information.

Citation
[2010] UKFTT 445 (TC)
Parties
Appellant: Jason Terrence Moore; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
21 September 2010
Procedural Posture
Appeal Against Assessment to Capital Gains Tax / First Tier Tribunal (tax), Substantive Decision
Legal Topics
Capital Gains Tax, Private Residence Relief, Taxation of Chargeable Gains, Section 222 TCGA 1992
Tax Law Capital Gains Tax Private Residence Relief Taxation of Chargeable Gains Section 222 TCGA 1992

Source-derived case record

Summary, issues, holding and outcome

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Parties

Jason Terrence Moore

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal Against Assessment to Capital Gains Tax / First Tier Tribunal (tax), Substantive Decision

Legal Issues

  1. 1 Whether the property was at any time the appellant's only or main residence for the purposes of section 222 TCGA 1992
  2. 2 Whether the appellant is entitled to private residence relief on disposal of the property

Ratio Decidendi

The appellant's occupation of the property was for the purpose of renovation for letting, lacked the necessary assumption of permanence and continuity, and did not amount to residence; therefore, private residence relief under section 222 TCGA 1992 does not apply.