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The Solicitor's Handbook 2022

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This book is now Out of Print.
A new edition was published, see:
Main Residence Relief 2nd ed isbn 9781912386086

Main Residence Relief


ISBN13: 9781908545589
New Edition ISBN: 9781912386086
Published: September 2015
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print



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