Oliver v Revenue and Customs Commissioners

Capital gains tax – Exemptions and reliefs. The First-tier Tribunal (Tax Chamber) dismissed the taxpayer's appeal against the review decision of the respondent Revenue and Customs Commissioners' assessment of capital gains tax on the taxpayer's disposal of a property and its refusal to grant principal private residence relief. In all the circumstances, the taxpayer had failed to establish, on the balance of probabilities, that he had resided at the property as his only or main residence for the relevant period. Accordingly, principal private residence relief was not available to the taxpayer on his disposal of the property.

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