Goodwin v Curtis (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Judgment Date | 23 July 1996 |
| Date | 23 July 1996 |
| Court | Chancery Division |
Chancery Division
Before Sir John Vinelott
Capital gains tax - private residence relief - short period of occupancy
To qualify for private residence relief from capital gains tax an individual's residence in the property had to have a degree of permanence and expectation of continuity. The relief was not available in respect of the gain accruing to the taxpayer on the sale of a farmhouse purchased by him and in which he had lived for only a short time.
Sir John Vinelott, sitting as a judge of the Chancery Division, so held dismissing an appeal by the taxpayer, Mr Charles Paul Goodwin, and upholding a determination by Cirencester general commissioners that the relief given by section 101 of the Capital Gains Tax Act 1979 was not available in respect of the gain accruing on the sale in 1985 of Hazleton Manor Farmhouse.
Section 101 of the 1979 Act provides for relief on a gain accruing to an individual on the...
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Goodwin v Curtis (Inspector of Taxes)
...Act 1992 section 222Taxation of Chargeable Gains Act 1992, s. 222). This was an appeal by the taxpayer against a judgment of Sir John Vinelott [1996] BTC 501 dismissing his appeal from the decision of the general commissioners for Cirencester that occupation of a house for five weeks did no......