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PPR (Principle private residence relief) denied on temporary residence – analysis of a interesting Tribunal case from the very clever bods at Gabelle:

Wherever I lay my hat?

Martin Mann reports on the First-tier Tribunal decision in the case of Susan Bradley where the taxpayer was unable to convince the FTT that her property had been used as a ‘permanent’ residence for the purposes of a PPR claim. Click here.

Worth a read if you are thinking of relying in PPR in circumstances that aren’t straight forward.