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Only or main residence

Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements
A barn is purchased and several years later it is converted to a dwelling that is then used as a main residence. Most of the gain relates to the increase in value of the dwelling.
A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold
Simplified approach allowed for calculating base cost for disposals
PAUL BENNEY considers the tax implications of dividing property as part of a divorce settlement
Can the loss that has accrued on a flat used as a main residence be crystalised so that it can be set against any future gains?
RICHARD CURTIS may have a po-faced story about home ownership with an horrific ending
An unmarried couple jointly owned a property for 14 years before the woman moves out. The man remains there for five years before moving out and selling his share to the woman who subsequently sells the property a year later. At what point in the calculation is main residence relief under TCGA 1992, s 222 given?
SIMON MCKIE examines the nature of a disposal for capital gains tax purposes in light of the decision in Underwood v CRC
How does the two-year time limit for main residence elections actually apply? KEITH GORDON explains that taxpayers may have a surprise card to play
JAMES KESSLER QC discusses the case of Kessler v Information Commissioner & HMRC
PENNY BATES explains the tax planning opportunities on death
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