Peter Vaines

Peter Vaines

Peter Vaines is a partner at Squire Patton Boggs

  • Peter Vaines
    Feature

    Blessed relief?

    2014-09-16T11:11:00

    Iles v HMRC is the latest in a series of claims for the capital gains tax private residence exemption. But, as Peter Vaines explains, it is becoming increasingly difficult to determine whether a property is a ‘residence’ at al