Court of Appeal (Civil Division).

Millett and Schiemann LJJ and Sir Brian Neill.

Judgment delivered 18 February 1998.

Capital gains tax – Private residence relief – Taxpayer occupied property for five weeks after putting it on the market and left on completion of sale – Whether general commissioners entitled to determine that property was not his ‘residence’ – Capital Gains Tax Act 1979, s. 101 (Taxation of Chargeable Gains Act 1992, s. 222).

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