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Dr A Eghbal-Omidi v HMRC

In Dr A Eghbal-Omidi v HMRC (TC02841 – 29 August) a doctor (EO) agreed to purchase a house in December 2006. He completed the purchase in March 2007 but sold the house in May 2007 realising a gain of £550k. HMRC issued an assessment on charging CGT on the gain. EO appealed contending that he had occupied the house as his principal private residence. The First-tier Tribunal rejected this contention and dismissed his appeal observing that EO ‘had chosen (or been advised) not to attend or give evidence’.

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Why it matters: The appellant’s occupation of the house did not have a sufficient degree of permanence for it to have constituted his principal private residence. The tribunal was unfavourably impressed by the fact that the appellant declined to attend the hearing of his appeal or to give evidence. The decision here is...

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