MARK McLAUGHLIN CTA (Fellow), ATT, TEP examines important recent changes affecting capital gains tax main residence relief.
THE SECOND ARTICLE of this series of two, looks at the changes to the operation of capital gains tax only or main residence relief made in the FA 2004 in response to what the Government perceived as unacceptable tax planning. (All references are to the Taxation of Chargeable Gains Act 1992, unless otherwise stated.)
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