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Wildy’s Book News

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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Secondhand & Out of Print

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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.

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