Tax

Campbell v Revenue and Customs (CAPITAL GAINS TAX - taxpayer owning properties but living in his parent's home and having an employment contract to provide care to his father - claim by the taxpayer to the principal private residence exemption from capital gains tax in respect of each property on the basis that the taxpayer's parent's home was job-related accommodation and the taxpayer intended in due course to occupy the relevant property as his only or main residence)

[2025] UKFTT TC TC09585First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER Taylor House Heard On: 1 and 2 July 2025Judgment Date: 15 July 2025 B e f o r e :”

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