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Evident intention

09 November 2011
Issue: 4329 / Categories: Tax cases , Capital Gains , Only or main residence
A J Clarke (TC1461)

A married couple and their daughters lived in a farmhouse. The wife had an affair and the husband moved out of the marital home.

In July 2002 he bought another property which he improved and then moved into along with his elder daughter. He considered the property to be his main residence.

In March 2003 he sold the home with a view to using the funds raised to build a new house for himself. Initially he stayed with his mother; in July 2003 he began living in the new house moving from room to room as each was completed.

In July 2005 due to his wife’s poor state of health he moved back into the marital home and sold the house he had built. Eventually the couple divorced and sold the marital...

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