Unreliable evidence

The appellant appealed against an assessment to capital gains tax in respect of the sale of a property. Mr Moore claimed that the property had been his only or main residence and was exempt from capital gains tax under TCGA 1992 s 222.

The First-tier Tribunal heard the appellant and his wife (then his girlfriend) acquired the property in December 1999. The property required renovation but the taxpayer said that intention was that it would become their home.

However the appellant’s wife refused to move in because of unruly neighbours.

The appellant carried out the renovations and ultimately the property was let to tenants. He claimed that he lived in the property for approximately three months although he admitted that he did not pay any council tax in respect of the property and had no utility or other...