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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 ...
Capital Gains Tax Private Residence Exemption
- Author:
- Robert Maas FCA FTII FIIT TEP
- Publisher:
- Bloomsbury Professional
- Edition:
- edition
- Publication Date:
- January 2023
- Law Stated At:
- 30 September 2022
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