London mayor Boris Johnson faces a £100,000 US capital gains tax bill for the sale of a house in London, which he sold in 2009.
He and his wife, barrister Marina Wheeler, bough the house in 1999 for £470,000 and sold it in 2009 for £1.2m.
Despite the sale of first homes being exempt from capital gains tax in the UK, Johnson is a US citizen and could face a 15% tax on the £730,000 profit made.
Johnson has said he refuses to pay the tax.
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