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Principal private residence relief

CGT Guide: 2022

Author:
Bernard Doherty BE, FCA, AITI
Publisher:
Bloomsbury Professional
Publication Date:
June 2022
Chapter 5: Reliefs Apportionment Foreign employment Employment condition Final twelve months Occupation before and after absence Trade purposes One main residence only Married persons Beneficial occupation Dual purpose Dependent relative Principal private residence and development land ...

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