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Vol 21 No 12 Dec 16/Jan 17

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 7: 2016

The UK Supreme Court Yearbook Volume 7: 2016

Edited by: Daniel Clarry, Christopher Sargeant
Price: £90.00

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
CCH Capital Gains Tax and the Private Residence 6th ed isbn 9781847989314

Capital Gains Tax and the Private Residence 5th ed

ISBN13: 9781847984395
New Edition ISBN: 9781847989314
Previous Edition ISBN: 9781841408408
Published: December 2011
Publisher: CCH Editions
Country of Publication: UK
Format: Paperback
Price: Out of print

Private Residence Relief from Capital Gains Tax is a relief which contains traps for the unwary but also opportunities for the well-informed.

CGT and the Private Residence was last published in December 2006 and much has happened in this perennially important and tricky area.

The rules and HMRC practice in this area are highly complex however with careful planning they can be combined with other exemptions and reliefs to mitigate or completely avoid capital gains tax liabilities arising. Updated to reflect recent case law and the FA2011, the book will be a complete resource on the subject and will provide answers to many problematic issues. The book also deals with issues such as second homes; properties abroad and letting to residential tenants.

The book is aimed at anyone who advises clients on residential property transactions including accountants, solicitors, land and estate agents, banks and building societies and insurance company executives.

The Legislation in Summary
The House Itself
The House and its Surroundings
The Multiple Owner
The Absentee Owner
The Business User
Trustees and Personal Representatives
Martial Breakdown and the Private Residence Relief
Miscellaneous Problem Areas
Interaction with Other Reliefs and Taxes