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Only or main residence

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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
Readers’ forum: Two residences premium icon

Will a property be eligible for only or main residence capital gains tax relief?

05 Jan 2016
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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