The appeal by Sabbir Patwary related to a closure notice issued by HMRC, rejecting a principal private residence relief (PPR) claim for the year ended 5 April 2016, following the sale of a property in Mile End in London.

The amount of tax at stake in this First Tier Tribunal appeal, on a gain of £202,170, was £43,199.80. HMRC disputed whether Patwary was living in the property as his primary residence and the burden was on the appellant to prove his residency.

Patwary bought the property in Emmott Close in Mile End in April 2010 and told HMRC that he moved out from his parents’ house and lived there from that time until late 2013, sharing the dwelling with his girlfriend, who then became his wife, and a tenant.