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Vol 21 No 11 Nov/Dec 2016

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CCH Capital Gains Tax and the Private Residence 6th ed

ISBN13: 9781847989314
New Edition ISBN: 9781785403033
Previous Edition ISBN: 9781847984395
Published: December 2014
Publisher: CCH Editions
Country of Publication: UK
Format: Paperback
Price: £89.95

Low stock.

Private Residence Relief from Capital Gains Tax is a widespread tax throughout the UK. CGT & The Private Residence was last published in 2011 and since then a steady list of cases with fundamental changes on how Capital Gains Tax is calculated has occurred, making it essential to have guidance to the latest issues.

Updated to reflect recent case law and the Finance Act 2014, and provides a complete resource on the subject of residential property transactions and contains answers to commonly occurring issues such as second homes, properties abroad and residential tenants.

Topics include:-

  • Summary of the legislation
  • The house itself
  • The house and its surroundings
  • The multiple owner
  • The absentee owner
  • The business user
  • Trustees and personal representatives
  • Marital breakdown and the private residence relief
  • Interaction with other reliefs and taxes

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