Transfer trouble
A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold
14 Jul 2010

HMRC aim to ease non-sterling CGT problems
Simplified approach allowed for calculating base cost for disposals
14 Dec 2009

Split decisions
PAUL BENNEY considers the tax implications of dividing property as part of a divorce settlement
2 Sep 2009

Nursing a loss
Can the loss that has accrued on a flat used as a main residence be crystalised so that it can be set against any future gains?
29 Jul 2009

The house of Ussher
RICHARD CURTIS may have a po-faced story about home ownership with an horrific ending
24 Jun 2009

Either or
An unmarried couple jointly owned a property for 14 years before the woman moves out. The man remains there for five years before moving out and selling his share to the woman who subsequently sells the property a year later. At what point in the calculation is main residence relief under TCGA 1992, s 222 given?
24 Jun 2009

Mystery of the Underwood
SIMON MCKIE examines the nature of a disposal for capital gains tax purposes in light of the decision in Underwood v CRC
16 Jul 2008

Playing the chance card
How does the two-year time limit for main residence elections actually apply? KEITH GORDON explains that taxpayers may have a surprise card to play
23 Jan 2008

The secret service
JAMES KESSLER QC discusses the case of Kessler v Information Commissioner & HMRC
17 Jan 2008

Don't fear the reaper
PENNY BATES explains the tax planning opportunities on death
15 Nov 2007

CGT and private residence relief
CGT and private residence relief HMRC have changed their view on…
6 Aug 2007

It's all over ...
… but for the memories (and the tax advice!). STEPHANIE CHURCHILL looks at some of the issues surrounding the family home and a divorce.
26 Apr 2007