A commentary on a recent case (Piers Moore -v- HMRC, 1st Tier Tribunal, ref  TC/2011/05305 where, on separating from his wife, a man went to live in a property that he had previously owned as an investment property.  The taxpayer subsequently lived there for a period of time, but then moved to live with his new wife in a property they jointly owned.  The first tier tribunal have determined that this is a case of the man not being able to claim PPR as he did not have the requisite intention for it to be his home, following the decision in Goodwin -v- Curtis where it was decided that a persons “home” was to be distinguished from a property which a person temporarily occupied


Cases referred to  Goodwin -v- Curtis 70TC 478

Statute referred to TCGA 1992 s222, s223


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