Alison Clarke v The Commissioners for Her Majesty's Revenue & Customs, TC 04062

JurisdictionUK Non-devolved
JudgeAlison MCKENNA
Judgment Date09 October 2014
Neutral Citation[2014] UKFTT 949
RespondentThe Commissioners for Her Majesty's Revenue & Customs
AppellantAlison Clarke
ReferenceTC 04062
CourtFirst-tier Tribunal (Tax Chamber)
[2014] UKFTT 949 (TC)
TC04062
Appeal number: TC/2014/01124
Capital Gains Tax –Principal Private Residence Relief – Has Appellant
demonstrated that criteria for relief are met? – No – appeal dismissed
FIRST-TIER TRIBUNAL
TAX CHAMBER
ALISON CLARKE Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S Respondents
REVENUE & CUSTOMS
TRIBUNAL:
JUDGE ALISON MCKENNA
MR TONY HENNESSEY FCA
Sitting in public at Bedford House, Belfast on 25 September 2014
The Appellant represented herself
Mr O’Reilly of HM Revenue and Customs, appeared for the Respondents
© CROWN COPYRIGHT 2014

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