The Commissioners for HM Revenue and Customs v Desmond Higgins: [2018] UKUT 0280 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Cannan on 26 September 2018.
Read the full decision in .
CAPITAL GAINS TAX – main residence relief – sections 222, 223 TCGA 1992 – off-plan purchase – period of ownership – whether determined by reference to date of completion or date of exchange of contracts – section 28 TCGA 1992 – appeal allowed.
Published 26 September 2018