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Decision Number: |
TC 08285 |
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Appellant:
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Roger Crippin
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John BROOKS
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Date Of Decision:
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28/09/2021 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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Capital Gains Tax – Property in Scotland – Legal title in taxpayer’s sole name – Property sold to cohabitant – Whether part of dwelling-house that was sole of main residence of taxpayer – Whether cohabitant held beneficial interest in the property – Appeal allowed |
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Decision(s) to Download:
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TC08285.pdf 
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