Yechiel v Revenue and Customs Commissioners

Capital gains tax – Exemptions and reliefs. The taxpayer's residence in the property did not have sufficient 'quality' for the property to qualify as an 'only or main residence' for the purposes of principal private residence (PPR) relief pursuant to s 222 of the Taxation of Chargeable Gains Act 1992. Accordingly, the First-tier Tribunal (Tax Chamber) dismissed the taxpayer's appeal against the Revenue and Customs Commissioners' decision not to grant him PPR and lettings relief.

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