CGT Relief for Deemed Occupation Periods - A Bitesized Guide
Deemed occupation covers the periods where a property owner is physically absent from the property, but for the purposes of PPR relief is treated as living there.
This short webinar will explore what the deemed occupation periods are for CGT main residence relief.
What You Will Learn
This short webinar will cover the following:
- What are deemed occupation periods for CGT main residence relief?
- When are the 6 periods of deemed occupation?
- The conditions required for the deemed occupation
- What if a person is unable to qualify for all the conditions?
This webinar was recorded on 21st July 2020