Capital gains tax
Higgins v Revenue and Customs Commissioners [2019] EWCA Civ 1860, [2019] All ER (D) 25 (Nov)
The Upper Tribunal (Tax and Chancery Chamber) had erred in finding that the appellant taxpayer’s period of ownership of an apartment had begun when he had exchanged unconditional contracts, rather than when he had taken possession, in order to determine whether the property had been his main residence for the purposes of private residence relief from capital gains tax under ss 222 and 223 of the Taxation of Chargeable Gains Act 1992. The Court of Appeal, Civil Division, held that the First-tier Tribunal (Tax Chamber) had been correct to find that the period of ownership had not begun until the taxpayer’s purchase had been completed.
Damages
Irani v Duchon [2019] EWCA Civ 1846, [2019] All ER (D) 45 (Nov)
Following the claimant’s injuries sustained in an accident for which the defendant had admitted liability, the claimant was made redundant. In assessing damages, the judge had been entitled to find that the present case was one in which it had not been appropriate to adopt a multiplier/multiplicand
