Jeremy Mindell (Primondell) believes that judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.
I read an informative commentary in this journal (‘Private residence relief: what is a residence?’ (Peter Vaines) Tax Journal 5 February 2021) about principal private residence relief (PPR). The piece ended with what is a very commonplace request for definitive guidance from the superior courts or changes in the law clarifying what is residence for PPR purposes.
It is a fascinating part of UK social history that PPR which was introduced in the early 1960s predating the introduction of CGT still generates a regular stream of tax cases. Despite recent changes which have chipped away at PPR the principles have remained the same even if social and economic circumstances have radically changed over the past...
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Jeremy Mindell (Primondell) believes that judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.
I read an informative commentary in this journal (‘Private residence relief: what is a residence?’ (Peter Vaines) Tax Journal 5 February 2021) about principal private residence relief (PPR). The piece ended with what is a very commonplace request for definitive guidance from the superior courts or changes in the law clarifying what is residence for PPR purposes.
It is a fascinating part of UK social history that PPR which was introduced in the early 1960s predating the introduction of CGT still generates a regular stream of tax cases. Despite recent changes which have chipped away at PPR the principles have remained the same even if social and economic circumstances have radically changed over the past...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
