CGT & The Family Home - A Bitesized Update
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CGT & The Family Home - A Bitesized Update
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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 webinar was recorded on 22nd July 2024
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