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Home Forums Patrick Cannon Meaning of the word ‘occupy’ Reply To: Meaning of the word ‘occupy’

#5031
AJ Mussell
Keymaster

Hi, do you mean para 2(2)(d)(iii) of Schedule 6A? I have recently spent a day in the tax tribunal discussing the meaning of “occupy” with HMRC and the decision is likely to be published in the near future. Although the case was in the context of Schedule 4A and not Schedule 6A it is clear to me from that hearing that HMRC are likely to challenge the type of situation you describe particularly in the light of para 8(3).