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Only or main residence

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Australian petroleum company

PPR in care home cases

Principal private residence

Love and tax part 2: Capital gains tax

Plucking the goose

This is where I belong

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

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

The importance of the Upper Tribunal’s decision in a recent case concerning UK resident status.

Entitlement to only or main residence relief on jointly-owned farmhouses.

M Carey (TC4634)

HMRC brief published on Anson.

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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

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Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse Indemnity payments are not a remittance to the UK Interest payments had a disallowable purpose

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This week's opinion: 2 May 2024 General decline: HMRC R&D enquiries Upper Tribunal’s decision in McCann Media Ltd Capital allowances on trading premises Tax tip: ULEZ costs

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