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90 midnight feasts


Impending changes to capital gains relief for only or main residence


  • From 6 April 2015 non-residents with UK dwellings will be brought into the capital gains tax net.
  • UK residents with a holiday home abroad will also be affected.
  • Non-resident companies and partnerships are caught by the new charges.
  • Ability to nominate a property as a main residence is retained.
  • Importance of accurate record-keeping.

While researching for this article (okay I did get slightly distracted) I noticed that the Party Times website says that “the first thing to say about midnight feasts is they do not have to happen at midnight!”.

Well sorry Party Times but once the editors have read this article they may want to change that advice.

How many midnight feasts people have in each of their homes could become important...

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