[2018] UKUT 0280 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

[The appeal against this decision is reported at [2019] BTC 29.]

Mrs Justice Rose, Judge Jonathan Cannan

Decision released 26 September 2018

Capital gains tax – Main residence relief – TCGA 1992, s. 222, s. 223 – Off-plan purchase – Period of ownership – Whether determined by reference to date of completion or date of exchange of contracts – TCGA 1992, s. 28 – Appeal allowed.

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