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Private Residence Planning: Principles and Practice provides a detailed analysis of the impact of the two primary capital taxes, capital gains tax and inheritance tax, on an individual’s private residence. The analysis will address the relevant tax provisions, case law and HMRC practice. Numerous examples including computations are provided throughout the text; not common amongst other texts on the subject.
A highly practical texts, it includes a detailed explanation of the significant differences between legal and beneficial ownership including references to recent case law as well as an in-depth look at co-ownership (highly relevant to married couples, co-habitees and parent/child in particular) and its relevance to tax planning. The application of the rules to ownership of a residence abroad will also be addressed.