Where the original dwelling house is demolished after purchase and a new dwelling house constructed, the ‘period of ownership’ for Capital Gains Tax Private Residence Relief (s.222 TCGA 1992) starts from completion of the new house, the comments of the Court of Appeal in Higgins v. HMRC [2019] EWCA Civ 1860 having been obiter and the decision in Henke v. HMRC [2006] STC (SCD) 561 not being binding: https://caselaw.nationalarchives.gov.uk/ukut/tcc/2023/242
Charles Cooper | Barrister 