CGT & The Family Home - Latest Developments
The family home is often the household’s most valuable asset, while the main residence relief from capital gains tax continues to be subject to changes in the annual Budget.
This live broadcast session will look in detail at the tax position and will also review recent Tribunal decisions including Lam, Akan, Higgins (UTT), Mr G and Mrs M McHugh, Yechiel and highlight pitfalls, opportunities and misconceptions.
These cases demonstrate the importance of establishing the facts regarding the period of residence, and the evidence that should be considered. The session is aimed at private client advisers.
What You Will Learn
This live broadcast will cover the following:
- Principal private residence relief fundamentals
- Non-resident CGT or UK resident with overseas residence
- Budget 2018 - letting relief, final period changes
- Recent tribunal cases
- Main residence nomination
- Husband and wife/civil partners
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.