CGT Relief for Required Residence - A Bitesized Guide

Introduction

This webinar will focus on those actually occupying a property enough to get tax relief when the quality of the residence is under investigation.

There are lots of interesting cases that have investigated what it means to be ‘living’ in a home and this is what this webinar will focus on…particularly when couples have ’separated’ and one has moved into the buy to let as his/her 'main residence' and then they sell it at a gain.

What You Will Learn

This short webinar will cover the following:

• What does it mean to occupy a residence for CGT main residence relief?
• How is occupation defined in the legislation?
• How is occupation defined in the guidance?
• How is occupation defined in case law?
• Advice for your clients

This webinar was recorded on 17th August 2020