Charles Cooper | Barrister

Category: Tax

HMRC v. Lee [2023] UKUT 242 (TCC)

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…
Read more: HMRC v. Lee [2023] UKUT 242 (TCC)
Butler & Ors v. HMRC [2023] UKFTT 00872 (TC)

Where catering is provided by a separate business, a wedding venue is ‘predominantly for the purpose of holding its property as an investment’ and Business Property Relief does not apply for Inheritance Tax purposes: https://caselaw.nationalarchives.gov.uk/ukftt/tc/2023/872
Read more: Butler & Ors v. HMRC [2023] UKFTT 00872 (TC)
HMRC v. A Taxpayer [2023] UKUT 182 (TCC)

Moral obligations are not ‘exceptional circumstances’ when calculating the number of days in the UK for the purposes of the ‘Statutory Residence Test’ for tax under Sch.4 Finance Act 2013, and objectively commonplace circumstances do not become ‘exceptional’ by adding a moral obligation: https://caselaw.nationalarchives.gov.uk/ukut/tcc/2023/182
Read more: HMRC v. A Taxpayer [2023] UKUT 182 (TCC)