Keyword

only or main residence

2 decisions turning on only or main residence.

Mr A J Clark v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)7 Sept 2011[2011] UKFTT 619 (TC)Added 6 Aug 2026

The appellant, Mr A.J. Clarke, appealed against assessments raised by HMRC on 9 January 2009 for the tax year ended 5 April 2006 and on 16 January 2009 for the tax year ended 5 April 2003, following an enquiry in which HMRC…

Anthony John Henke and Alice Joyce Henke v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax2 May 2006Added 6 Aug 2026

Mr and Mrs Henke jointly bought a freehold plot of land at Houghton, Huntingdon on 25 August 1982 for £20,000, the plot proving on fencing to comprise 2.66 acres and carrying outline planning permission for a single house. Some…

apportionment capital gains tax principal private residence relief permitted-area closure-notice