Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Only or main residence

Quirks of capital gains tax on holiday homes

V and S Wagstaff (TC3183)

The government is set to extend its radical plan to remove the main residence election for non-UK residents, according to a leading tax specialist.

Adviser and author Kevin Slevin learned from the Treasury that a mooted shake-up of the capital gains tax regime relating to property will affect all homeowners from April 2015.

A taxpayer has moved from his main residence to another property and wishes to let his father occupy the old house for the foreseeable future

One-third of the garden of a client’s only or main residence is to be sold for £250,000 and another house will be built on the ground. The whole property was originally purchased for £200,000

A Dickinson (TC3037)

Scrutinising the autumn statement’s capital gains measures for residential property

National Insurance; capital gains tax; social investment tax relief; creative industries; avoidance; Charity Commission

P Gibson (TC3021)

The collapse of a relationship can be a key factor in a claim to only or main residence relief

Dr Amin Eghbal-Omidi (TC2841)

P Moore (TC2827)

Show
12
Results
back to top icon