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CGT & The Family Home - A Bitesized Update

CGT & The Family Home - A Bitesized Update

Available to view from 6 Aug 2024

With a SmartPlan £99

With a Season Ticket £198

Standard price £396

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Level
Update: Requires no prior subject knowledge
CPD
0.5 hours
Viewership
Access for entire organisation

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 pre-recorded webinar will be available to view from Tuesday 6th August 2024

Alternatively, you can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.

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CGT & The Family Home - A Bitesized Update