CGT & The Family Home - What Advisors Need to Know

Introduction

Aimed at accountants and advisers to private clients and high-net-worth individuals, this short webinar explores key areas of Capital Gains Tax (CGT) and the family home where legislation offers limited guidance, focusing instead on how the courts and tribunals are shaping the rules in practice.

It will offer insight into the latest tribunal decisions on what constitutes a ‘residence’, when a property can (and cannot) be nominated for main residence relief, when the period of ownership begins, and recent precedent on demolishing and rebuilding a dwelling within the grounds of a home.

What You Will Learn

This webinar will cover:

• What defines a residence:
• Analysis of recent cases, including:
• Core [2020] UKFTT 440 (TC)
• Nunn [2024] UKFTT 298 (TC)
• Eyre [2025] UKFTT 461 (TC)
• Campbell [2025] UKFTT 867 (TC)
• Nominations:
• When nominations are effective and the practical limits on choosing a main residence
• When does the period of ownership start?
• The implications of Higgins v HMRC [2019] EWCA Civ 1860
• Developing a home within your grounds:
• Main residence relief following demolition and rebuilding, in light of Lee v HMRC [2023] UKUT 106 (TCC)
• Absences and letting relief:
• How temporary absences and periods of letting affect main residence relief

This pre-recorded webinar will be available to view from Tuesday 21st July 2026

Alternatively, you can gain access to this webinar and 2,300+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.