MJ & Mrs BA Harte v HMRC

In MJ & Mrs BA Harte v HMRC (TC01951 – 30 April) a married couple lived together in a house which they had owned for several years. The husband (H) had also inherited a house from his father which his stepmother occupied as her residence until she died in May 2007. H subsequently gave his wife a joint interest in this house. In October 2007 the couple sold it to the owner of a neighbouring property. They claimed private residence relief. HMRC issued an amendment charging CGT on the sale and the First-tier Tribunal dismissed the couple’s appeal. Judge Staker observed that ‘occupation of a property or merely staying in a property is not sufficient on its own to make the property a residence for private residence relief purposes. It must be occupied in such a manner that it becomes a person’s...