[2019] UKFTT 0488 (TC)

Judge Guy Brannan, Mr Mohammed Farooq

Decision released 27 July 2019

Capital gains tax – principal private residence relief – whether appellant’s sequential stay at two properties qualified as residence or only a temporary stay for the purposes of TCGA 1992, s. 222 – whether discovery assessment validly made under TMA 1970, s. 29 – whether extended time-limit in TMA 1970, s. 36 applied - appeal dismissed

Fitzjohn [2019] TC 07291

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