Michael J Harte and Brenda A Harte v HMRC

The case relates to a section 222 claim to treat a property as a main residence temporarily

[2012] TC01951

The taxpayers inherited a property (Alder Grove). They already owned a main residence (at Crofts Road) where they lived, although they did occasionally stay at Alder Grove.

Crofts Road was their main residence for capital gains tax purposes, but they made a section 222 claim to treat Alder Grove as their main residence during an eight-day period in October 2007.

HMRC denied the relief on the grounds that Alder Grove had never been their private residence.

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HELD: The tribunal upheld this decision on the grounds that there was not the quality of occupation, nor any intention to occupy the property, to satisfy the residence criteria.