Only or main residence

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.

Views sought on proposals on main residence nil-rate band.

HMRC brief published on Anson.

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

The effects of divorce on only or main residence relief

Can property expenses for a main residence be claimed against rental income?

Will the transfer of a share in a main residence mean a loss of relief?

Does title need to be split when building a new home in the garden of the existing one?

J Day & A Dalgety (TC4343)