Property developer wins PPR case

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A taxpayer who sold land on her Lincolnshire property for £300,000 is entitled to claim principal private residence relief (PPR), a tribunal has ruled.

Gabelle said that the case [Anne Dickinson V Commissioners for HMRC, TCO3037] shows that the use of the land can change over the period of ownership, which can have tax implications.

PPR enables individuals can sell their main residence without paying capital gains tax liability. Taxpayers with more...

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About Nick Huber

Nick Huber profile image

I’m a specialist business journalist and have a particular interest in tax and technology. 


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07th Dec 2013 16:18

Who wrote this *****t!

This article reads as though it was written by a teenager. It's so poor you need to re-read it several times to make sure you understood what it was attempting to say, and even then you're still not sure.

Surely a technical subject like this demands better.

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