11. CGT - reliefs and exemptions

Question 1

Goodwin v Curtis

Answer 1

ONLY/MAIN RESIDENCE:
some degree of permanence or continuity (or expectation of continuity) required

Q of fact and degree

• here, temporary residence
• 1 month
• consider nature, quality, circumstnaces

Question 2

Moore v HMRC

Answer 2

only intended to live there temporarily

NOT PPRR

subjective motive often deciding factor

Question 3

Honour v Norris

Answer 3

5 flats in separate buildings to create single home

• not one residence
• Vinelott J does not lay down principles
• just said “affront to common sense”

Question 4

Lady v Rook

Answer 4

IS THIS PART OF DH?

“curtilage and appurtenant to main house”

(ASSOCIATED or ATTACHED)

on facts: not DG (separated by 175 yards of garden)

Question 5

Batey v Wakefield

Answer 5

house and bungalow (both part of DH?)

• YES WITHIN CURTILAGE
• separately occupied (doesn’t matter)
• not physically joined (doesn’t matter)
• accessed by separate road (doesn’t matter)

Question 6

Markey v Saunders

Answer 6

staff bungalow part of DH?

• had own garden
• separated by trees and an ha-ha

NOT WITHIN CURTILAGE
- must be “closely adjacent”

Question 7

Williams v Merrylees

Answer 7

house and lodge

YES WITHIN CURTILAGE
- can be sensibly described as his DH

Question 8

Makins v Elson

Answer 8

caravan = DH

yes
- connected to electricity and gas

Question 9

Moore v Thomson

Answer 9

caravan = dh

NO

• not connected to electricity and water
• occupied sporadically

Question 10

Varty v Lynes

Answer 10

1) sold house and part of garden = PPRR
2) sold remaining part of garden = NOT PPRR

(land must be occupied with house and time of disposal)

Question 11

Wakeling v Pierce

Answer 11

piece of land separate from DH sold

YES ATTACHED ENOUGH TO BE PPRR
- used by T for his enjoyment for many years up until disposal

Question 12

Green v Commissioner

Answer 12

15 acres of land

- need for reasonable enjoyment because big house (33 sizeable rooms)

Question 13

Longstone v Baker

Answer 13

permitted area
Q of fact - necessary to enjoy land

OBJECTIVELY DETERMINED

• not what current owner requires
• T argued all land required by stabling horses (his use) so reasonable enjoyment
• no, land not required for reasonable enjoyment objectively

Question 14

Griffin v Craig Harvey

Answer 14

T’s right to chose (between 2 properties to be PPRR) subsists only within 2 years of its acquisition

Question 15

Frost v Feltham

Answer 15

PPRR is the “principal” or “most important” residence

• T elected it to be one of his properites
• fully furnished and equipped but he only spent some days there
• CAN BE PPRR

Question 16

Owen v Pook

Answer 16

Hotel rooms = “residential accommodation”

Question 17

Samson v Peay

Answer 17

exemption to CGT may be available re: DH if occupied by discretionary beneficiary

if T exercised power to permit B to occupy house, B becomes entitled to occupy

gain is exempt