Tax

Revenue And Customs v Lee & Anor (CAPITAL GAINS TAX - Private Residence Relief - taxpayers bought land demolished existing house and build new dwelling house which they lived in as main residence then sold for gain - meaning of "period of ownership")

[2023] UKUT TCC 242Upper Tribunal (Tax & Chancery)2023

“CAPITAL GAINS TAX - Private Residence Relief - taxpayers bought land demolished existing house and build new dwelling house which they lived in as main residence then sold for gain - meaning of “peri…”

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