Multiple PPR Claims Allowed (Clarke v Revenue & Customs [2011] UKFTT 619 (TC))

The appellant’s claim for Private Residence relief for houses sold was denied by HMRC.  They claimed that there was no intention of permanent residence because he had never had important documents such as his driving licence and utility bills addressed at these abodes. Also his correspondence had still been delivered to his old marital home.
The taxpayer appealed this decision and was successful, due to the fact he had proved he intended to live in each property permanently and had continued to attend his offices at his old marital home in order merely to collect any correspondence, and his business remained there.
The key in this case was that although the appellant had not formally changed his address it was clear that he was merely operating his business from the marital property and it had ceased to be his main residence.