Malcolm Springthorpe tax case

The case relates to a claim for private residence relief

[2010] TC 832

The taxpayer claimed private residence relief on the basis that he lived in a property while he was renovating it.

During the period in question, the property was not connected to the gas supply so there was no hot water or cooking facilities.

In addition, he had claimed a council tax exemption, and his correspondence was being sent to another address.

HELD: The tribunal held that he did not reside at the property for private residence relief purposes and his occupation was only for the purpose of repairing it. The claim failed.

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