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Reviewed by ALLISON PLAGER

Reviewed by SIMON SWEETMAN

Reviewed by ANDREW GOTCH BA, MA, CTA (Fellow), principal of TaxFellowship, Chartered Tax Advisers, and a senior consultant to IRIS Professional Tax Practice (ptpgroup.co.uk)

Reviewed by RICHARD CURTIS, Taxation

Reviewed by SIMON GRAY, partner, Henton & Co, Leeds

Reviewed by LIESL FICHARDT, partner, Berwin Leighton Paisner.

Reviewed by KEITH M GORDON MA(Oxon), FCA, CTA(Fellow), barrister, Atlas Chambers

Reviewed by Rebecca Cave, director Taxwriter Ltd

By Neil Warren Published by LexisNexis Tolley (paperback), £84.95

Reviewed by SIMON SWEETMAN

CGT and private residence relief

HMRC have changed their view on the entitlement to capital gains tax letting relief under TCGA 1992, s 223(4) where a private residence was occupied by a dependent relative before 6 April 1988.
Previously, HMRC were of the opinion that relief under s 223(4) would not be available where only or main residence relief is due on a residence occupied by a dependent relative. HMRC now consider that lettings relief may be due. CG64718 will be amended to reflect this change of view and CG65562 will be withdrawn.

By RAY CHIDELL and STANLEY DENCHER. Published by CCH: £65, soft cover

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