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 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
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
The Court of Appeal has issued a binding decision on when the period of ownership of a main residence begins for capital gains tax relief purposes. What is the key point, and what action do you need
to take for your clients?
Published 28.01.2020
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 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
From April 2015 the rules on private residence relief eligibility are changing. They will predominantly affect non-residents but could also have an impact on UK residents with overseas homes. What do
your clients need to be aware of?
Published 23.12.2014
A 2014 case offers some valuable insight into the distinction between a property that is bought with the intention of becoming a home and one where its to make a profit. What can you learn from this?
Published 24.02.2015
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