Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 21 No 10 Oct/Nov 2016

Book of the Month

Cover of Criminal Injuries Compensation Claims

Criminal Injuries Compensation Claims

Price: £99.95

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Main Residence Relief


ISBN13: 9781908545589
Published: September 2015
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £68.50



Low stock.

A detailed and practical guide to the CGT relief for only or main residences. Offering fresh commentary on a familiar and important topic, this book explains the legislation (including recent changes) and analyses the relevant case law.

The principles are illustrated with real-life scenarios and planning opportunities are included.

Subjects:
Taxation
Contents:
History
Residence in context
Meaning of dwelling house
Garden or grounds
Staff accommodation
Main or only residence relief
Delay in taking up residence due to alterations, etc.
Job-related accommodation
Multiple residences
Restrictions on relief
Lettings relief
Disposals in connection with divorce and dissolution of civil partnerships
Trusts, settlements and personal representatives
Residences occupied by other persons
Appendices