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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: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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