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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.