Kitty Ussher
Labour, Burnley
To ask the Chancellor of the Exchequer pursuant to the answer of 18 March 2010, Official Report, column 195W, on tax allowances: housing, if he will estimate the number of (a) UK taxpayers and (b) hon. Members who varied the nomination of a main residence in order to obtain private residence relief from capital gains tax in each of the last 10 years.
Stephen Timms
Parliamentary Under-Secretary (Department for Business, Innovation and Skills) (Digital Britain) (also HM Treasury), Financial Secretary (HM Treasury) (also in the Department for Business, Innovation and Skills)
The information requested is available only at disproportionate cost, as the data on main residence nominations are not centrally held on HMRC's systems.
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