CGT & The Family Home - A Bitesized Update

Introduction

Private residence relief has been available throughout the life of capital gains tax, since introduction in 1965, but has been subject to a number of recent legislative changes and evolved under tribunal case law.

Presented by expert speaker Andy Richens, this short webinar will provide you with a round-up of recent developments and case law.

What You Will Learn

This webinar will cover the following:

• Meaning of 'residence' and recent tax tribunal cases
• Spouse/civil partners, including FA 2023 changes on separation
• Development of gardens/grounds - Andrew Nunn [2024] UKFTT 298 (TC)
• Measuring the period of ownership - Lee [2023] UKUT 00242 (TCC)
• Nominations
• Absences and when relief is available for letting

This webinar was recorded on 22nd July 2024

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