Capital gains taxMain residence relief Commissioners of HM Revenue and Customs v Higgins EG28/09/2018PrintDownload Upper Tribunal (Tax and Chancery Chamber) 26 September 2018 Rose J and Judge Jonathan Cannan [2018] UKUT 280 (TCC) Click here to read transcript: Commissioners of HM Revenue and Customs v Higgins Thank you for reading EG Want to read more? Enjoy a story a week for FREE. Register Find Out More Already a subscriber or registered user? Sign in Transcript