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The Solicitor's Handbook 2022

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War Pensions and Armed Forces Compensation: Law and Practice


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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.

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