In the First-tier Tribunal, Rebecca Sheldon acted on behalf of the Appellant, Carol Adams, who appealed against a closure notice which sought to amend her 2013-14 tax return, resulting in an additional tax liability of £43,103.48. This additional tax was in relation to a gain made on the sale of a property. Ms Adams claimed in her tax return that the amount of CGT chargeable under the Taxation of Chargeable Gains Act 1992 was reduced by the application of private residence (PPR) relief. HMRC took the view that PPR relief did not apply and the whole of the gain was subject to CGT. Rebecca expertly argued against HMRC’s amendment on the ground that the property was Mrs Adams main residence for the last six months of her ownership and therefore qualified for PPR relief. For more information on this case, please view the judgment.