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Capital Gains Tax Private Residence Exemption

Property Taxes 2022/2023

Author:
Robert Maas FCA FTII FIIT TEP
Publisher:
Bloomsbury Professional
Edition:
edition
Publication Date:
January 2023
Law Stated At:
30 September 2022
Chapter 13: Private Residences What is a Residence? Scope of the Dwelling-house Two or More Residences Restriction of Relief Main Residence for Part only of Period of Ownership House Owned by a Settlement Restriction Where Hold-over Relief Claimed House Occupied by a Dependent Relative on 5 April 1988 Let Properties (to 5 April 2020) Occupation by a Lodger ...

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