Private Residence Relief (PRR), formerly known as Principle Private Residence Relief (PPR) can often be a cause for contention between taxpayers and HMRC and this was proven again in the recent case of Dr S …

The case of A Dickinson involved private residence relief and rested on when the character of land ceases to be that of garden and grounds where there is development planned. Background The taxpayer owned a …

Background In this recent case, the taxpayer Paul Gibson purchased a property called Moles House for £715,000. Mr Gibson decided to demolish the original house (referred to by HMRC as Moles House One) so as …

D Morgan (TC2596) The first-tier tribunal case dealt with the taxpayer’s claim for principal private residence relief (PPR). The area of contention was whether the taxpayer’s occupation of the property was sufficient to justify its …

The recent tribunal case of Mrs Bradley v HMRC was regarding principal private residence relief, and in particular whether the appellant had ever ‘resided’ in the property in question. Mrs Bradley had moved into a …