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Only or main residence

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Readers’ forum: Garden retreat premium icon
Principal private residence
13 Apr 2026
Readers’ forum: Can error in relief claim be corrected premium icon
Principal private residence relief
02 May 2025
Readers’ forum: What is the UK SDLT consequence of house sale? premium icon
House and mortgage
17 Mar 2025
Readers’ forum: Treatment of shares in freehold on disposal premium icon
Only or main residence
11 Nov 2024
Readers’ forum: Does three year rule assist? premium icon
CGT liability
12 Aug 2024
Readers’ forum: Taxation of dividend in specie premium icon
Australian petroleum company
20 Nov 2023
Readers’ forum: Is there a capital gains tax problem on sale of marital property? premium icon
PPR in care home cases
10 Jul 2023
Readers’ forum: Relief on sale of property of couple living separately premium icon
Principal private residence
12 Jun 2023
Marriage and forming a civil partnership: capital gains tax premium icon
Love and tax part 2: Capital gains tax
30 May 2023
Why a UK wealth tax would fail premium icon
Plucking the goose
15 May 2023
A very modern family: domicile of origin and the children of same-sex parents premium icon
This is where I belong
27 Mar 2023
Non-residents’ reporting requirement relaxed premium icon

Requirement to report disposal of main residence within 30 days relaxed for non-residents.

15 Mar 2016
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Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026
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Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD
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No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late
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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries
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