CGT & The Family Home - A 30 Minute Update

Introduction

This short webinar is aimed at advisers to private clients and high net worth individuals.

It looks at the latest tribunal cases on what defines a residence, the position with gardens and grounds, when you can and cannot nominate a property for main residence relief, and the point at which residence begins.

What You Will Learn

This webinar will cover the following:

Areas covered to include:

• What defines a residence - key cases including Core v HMRC and the recent SDLT case of B Cohen v HMRC [2023]
• Gardens/grounds, anomalies of moving into a home built in the grounds
• Nominations
• When does residence start? The key case of Higgins

This webinar was recorded on 28th September 2023