Capital gains taxMain residence relief Commissioners of HM Revenue and Customs v Higgins EG05/11/2019PrintDownload Court of Appeal (Civil Division) 4 November 2019 Patten, David Richards and Newey LJJ [2019] EWCA Civ 1860 Click here to read a transcript of 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