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CG64460 - Capital Gains Manual - HMRC internal manual


The meaning of the word ‘residence’ was considered further in the case of Goodwin v Curtis (70TC478).
In 1983 Mr Goodwin set up a company to acquire Hazleton Manor Farmhouse. At that time he was buying it with a view to making it a home for himself and his family. On 1 April 1985 Mr Goodwin acquired the farmhouse from the company, but prior to the completion of his purchase he had instructed agents to sell the farmhouse. At the time of his acquisition he had separated from his wife and he took up temporary residence in the farmhouse until 3 May 1985 when the farmhouse was sold. Mr Goodwin contended that the farmhouse was his only or main residence. ....

Sansomv Peay , Goodwinv Curtis , John Vinelott , Foxv Stirk , High Court , Hazleton Manor , Sir John Vinelott , Lord Denning , Registration Officer , Viscount Cave , General Commissioners , உயர் நீதிமன்றம் , ஆண்டவர் மறுப்பது , பதிவு அதிகாரி , விஸ்கவுன்ட் குகை , ஜநரல் ஆணையர்கள் ,