Taxation logo taxation mission text

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

Readers’ forum: Time to act

22 October 2019
Issue: 4717 / Categories: Forum & Feedback
How to preserve capital gains tax lettings relief with forthcoming changes.

I read Gavin Fernandes’ recent article ‘2020 vision’ Taxation 1 August 2019 ( on the changes to only or main residence relief with great interest because I have a couple of clients who stand to lose valuable relief if they make a disposal on or after 6 April next year.

I’ve discussed with both of them whether they can bring the date of disposal forward into this tax year but they are not in a position to do this.

They have asked me whether there is anything which they can do to lock in the relief now even if they don’t sell until next year. I recall that when retirement relief was being withdrawn it was relatively easy to drop shares into a trust to preserve the relief without triggering a tax charge.

It seems to me that such a simple solution would...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon