HMRC’s approach to private residence relief (PRR) is increasingly aggressive, especially where second homes are concerned. In what situations are your clients entitled to private residence relief and
how can you help them improve their chances of a successful claim?
Published 17.12.2015
A client has mentioned that they moved house a year ago but are struggling to sell their old home. They are also about to be seconded by their employer, firstly several hundred miles away in the UK,
then overseas. How will this affect their capital gains tax position?
Published 20.09.2022
Two of your clients recently got married. Each of them owned their own residence prior to this but are now looking to sell one of them to buy a new property together. Are there any traps to watch for
here, and how might a 2020 change affect them?
Published 19.11.2020
A client has been working abroad for ten years. He will shortly be returning to the UK and has decided to sell his property in order to buy a bigger one for his young family, but should you advise
him to sell before or after he gets home?
Published 27.08.2020
Two of your clients are about to sell residential property. One has lived in their property intermittently whilst working in the UK and overseas, whereas the other has never lived in their property
at all. How could both clients potentially claim private residence relief (PRR) in full?
Published 10.07.2023
A new client has come to you for advice about a property he has sold. He lived in it on and off during the ownership period, although there was a delay in initially completing the exchange. He had
other properties that he has occupied as his home as well. You believe some private residence relief (PRR)...
Published 20.02.2020
A client would like to sell a property that is set in substantial grounds with a number of outbuildings. It has been occupied as her only residence, but she is unsure whether private residence relief
(PRR) will apply to the grounds and other buildings. What do you need to consider when advising?
Published 26.08.2021
A number of recent cases have put private residence relief back in the spotlight. Additionally, the 2018 Budget contained some unwelcome news for potential sellers. What are the changes announced,
and why is it worth reflecting on the relief for clients now?
Published 26.11.2018
A client has recently sold her main residence and believes the gain should be exempt due to private residence relief. Why can things get complicated, and might disclosing the full details on a return
be a good idea?
Published 29.08.2019