November 2019 – A Close Call With CGT Private Residence Relief

The general rule is that if an individual sells something for more than they paid for it then they are liable for capital gains tax (“CGT”) on the gain. There are various rules and exceptions qualifying that general rule and … More

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October 2018 – Autumn Budget & “principal private residence relief” Some tinkering at the edges

The Chancellor’s Autumn Budget has had its fair share of attention and summaries of its contents are readily available on the internet. The aim of this update is not to give an overview of the Budget but to focus on … More

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