Chancery Division.

Vinelott J.

Judgment delivered 4 March 1992.

Capital gains tax – Private residence exemption – Taxpayer with his family occupied several flats in different parts of London Square – Whether disposal of one of the flats qualified for exemption – Capital Gains Tax Act 1979, sec. 101.

  This was an appeal by the Revenue from a decision of the general commissioners for Kensington that one of four flats in different buildings in a London square, all occupied by the taxpayer and his family, could be regarded as part of a single dwelling-house for the purposes of exemption from tax under the Capital Gains Tax Act 1979, sec. 101.

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