Written by Alan MooreAll articles

Appeal case 97TACD2022: dwelling-house relief denied due to non-occupation

Posted on: 20 August 2022

 

dwellinghouse

Appeal case 97TACD2022:
A non-resident successor was not entitled to dwelling-house relief (CATCA 2003 s 86) as he did not continuously occupy the house as his only or main residence.

Written by Alan Moore

Founder and CEO of Tax World Ltd



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