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 Jonathan Karas


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Main Residence Relief 4th ed


ISBN13: 9781912386833
Previous Edition ISBN: 9781912386239
Published: January 2024
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £85.00



Despatched in 4 to 6 days.

This detailed, clearly written guide to the familiar CGT relief offers fresh commentary on a topic that is familiar to many tax advisers but that contains numerous pitfalls for the unwary.

With full reference to appropriate legislation (including recent changes) and relevant case law, the principles are illustrated with real-life scenarios and planning points.

The complexities of the relief are examined in depth, including the meaning of residence, the concept of the dwelling-house, the question of gardens and grounds, lettings relief, elections between different residences, restrictions, marital breakdown, trusts and personal representatives, etc.

New for this edition:

  • The FTT decision in Core and Core where the tribunal found that a short period of occupation is sufficient to show residence in the right context
  • The UT decision in The How Development 1 on the meaning of curtilage
  • FTT comment in Crippin on differences re Scottish property law
  • The FTT decision in Whyte with reference to HMRC’s published guidance on the definitions of “garden” and “grounds”
  • FTT, UT and Court of Appeal decisions in Hyman and Hyman re the meaning of “garden or grounds”
  • HMRC interpretation re permitted area called into question by FTT in Phillips and Phillips
  • Discussion on how the safety of the decision of the Special Commissioners in Henke and Henke was put into question by the FTT and UT
  • The UT decision in Campbell on the distinct tests to be applied in cases of job-related accommodation for employees
  • The UT decision in Lee and Lee on the meaning of “period of ownership” when a piece of land has been owned prior to constructing a dwelling-house
  • New statutory rules applying on divorce and dissolution of civil partnerships

Subjects:
Taxation
Contents:
Historical overview
Residence in context
Meaning of dwelling-house
Gardens and grounds
Job-related living accommodation
Main or only residence relief in practice
Lettings relief
Electing between multiple residences
Restrictions on relief
Disposals in connection with divorce and dissolution of civil partnerships
Trusts, settlements and personal representatives
Main residence of dependent relative before 6 April 1988
Inheritance tax – residence nil-rate band

Series: Claritax Books

Tax Losses 3rd ed ISBN 9781912386895
To be published September 2024
Claritax Books
£95.00
Furnished Holiday Lettings: A Tax Guide 5th ed ISBN 9781912386840
To be published August 2024
Claritax Books
£80.00
Research and Development: with Patent Box 4th ed ISBN 9781917167062
To be published August 2024
Claritax Books
£85.00
Employment Status: A Tax Guide 5th ed ISBN 9781912386741
Published July 2024
Claritax Books
£95.00
Cryptocurrency and Other Digital Assets: Tax Law and Practice 2nd ed ISBN 9781912386901
Published July 2024
Claritax Books
£85.00
£85.00
Residence: The Definition in Practice 5th ed ISBN 9781917167079
Published May 2024
Claritax Books
£80.00
Employee Share Schemes: Equity Reward for Private Companies 3rd ed ISBN 9781912386956
Published April 2024
Claritax Books
£90.00
Taxpayer Safeguards: Rights and Protections for Individuals 3rd ed ISBN 9781912386970
Published April 2024
Claritax Books
£90.00
Tax Appeals: Law and Practice at the FTT 6th ed ISBN 9781912386925
Published February 2024
Claritax Books
£90.00
Discovery Assessments: How to Challenge Them 4th ed ISBN 9781912386918
Published November 2023
Claritax Books
£90.00
Research and Development: with Patent Box 3rd ed ISBN 9781912386505
Published May 2023
Claritax Books
£85.00
Taxation of Partnerships 2nd ed ISBN 9781912386567
Published October 2022
Claritax Books
£85.00
Schedule 36 Notices: HMRC information requests 2nd ed ISBN 9781912386727
Published October 2022
Claritax Books
£85.00
Cryptocurrency and Other Digital Assets: Tax Law and Practice ISBN 9781912386536
Published September 2022
Claritax Books
Out of print
Employee Share Schemes: Equity Reward for Private Companies 2nd ed ISBN 9781912386208
Published July 2022
Claritax Books
Out of print
Tax Appeals: Law and Practice at the FTT 5th ed ISBN 9781912386604
Published February 2022
Claritax Books
Out of print
Taxpayer Safeguards: Rights and Protections for Individuals 2nd ed ISBN 9781912386512
Published February 2022
Claritax Books
Out of print
Discovery Assessments: How to Challenge Them 3rd ed ISBN 9781912386598
Published January 2022
Claritax Books
Out of print
Construction Industry Scheme: Guidance and Commentary 3rd ed ISBN 9781912386451
Published November 2021
Claritax Books
£80.00
Personal Representatives: A Guide for Tax Practitioners 2nd ed ISBN 9781912386413
Published August 2021
Claritax Books
£85.00
Schedule 36 Notices: HMRC information requests ISBN 9781912386499
Published July 2021
Claritax Books
£85.00
Capital Allowances 2021-22 ISBN 9781912386376
Published May 2021
Claritax Books
Out of print
Inheritance Tax: Lifetime Transfers and the Death Estate ISBN 9781912386345
Published October 2020
Claritax Books
Out of print
Pension Tax Guide 2020-21 ISBN 9781912386369
Published August 2020
Claritax Books
Out of print
Out of print
Furnished Holiday Lettings: A Tax Guide 4th ed ISBN 9781912386222
Published June 2020
Claritax Books
£70.00
Taxation of Partnerships ISBN 9781912386314
Published June 2020
Claritax Books
Out of print
Main Residence Relief 3rd ed ISBN 9781912386239
Published April 2020
Claritax Books
Out of print
Living and Working Abroad ISBN 9781912386260
Published February 2020
Claritax Books
£50.00
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Out of print
Research and Development: With Patent Box 2nd ed ISBN 9781908545756
Published April 2019
Claritax Books
Out of print
Out of print
Stamp Duty Land Tax: A Practical Guide 6th ed ISBN 9781912386178
Published March 2019
Claritax Books
Out of print
Managing Risk: A Guide for Accountants and Tax Advisers ISBN 9781912386130
Published February 2019
Claritax Books
Out of print
Employment Status: A Tax Guide 4th ed ISBN 9781912386024
Published January 2019
Claritax Books
Out of print
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
Out of print
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Out of print
VAT Registration: Unravelling the Complexities 2nd ed ISBN 9781912386000
Published February 2018
Claritax Books
£60.00
Construction Industry Scheme: Guidance and Commentary 2nd ed ISBN 9781908545954
Published November 2017
Claritax Books
Out of print
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
Out of print
Residence: The Definition in Practice 3rd ed ISBN 9781908545817
Published January 2016
Claritax Books
Out of print
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print