Broome v HMRCC [2011] UKFTT 760 (TC)

Wills & Trusts Law Reports | May 2012 #119

HMRC assessed B as liable to capital gains tax in respect of properties sold in the year ending 5 April 2001 pursuant to s2 of the Taxation of Chargeable Gains Act 1992. B owned three properties in his sole name, two of which were sold in the tax year ending 5 April 2001. B claimed not to be liable as he was not resident in the UK in that tax year. B lived and worked in the UK from 1980. He married in 1989. He became a self-employed consultant in 1995. In 1998 B and his wife separated and by July 1999 they were divorced. B continued to live at the matrimonial home in Hertfordshi...