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Only or main residence

HMRC brief published on Anson.

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

Mr and Mrs Fountain (TC4596)

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)

Capital gains issues for non-residents disposing of UK property

P Brookes (TC4252)

Deemed periods for the purpose of claiming only or main residence relief

TA Hartland (TC4187)

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