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CG64420P | Reliefs: private residence relief: identification of the only or main residence: contents

From HM Revenue & Customs · Capital Gains Manual

Contents25 entries

  1. CG64420Private residence relief: only or main residence: introduction: residence
  2. CG64427Private residence relief: only or main residence: meaning of residence
  3. CG64435Private residence relief: only or main residence: meaning of residence: judicial interpretation
  4. CG64455Private residence relief: only or main residence: meaning of residence: the meaning in a wider context
  5. CG64460Private residence relief: only or main residence: meaning of residence: Goodwin v Curtis
  6. CG64465Private residence relief: only or main residence: occupation is a requirement
  7. CG64470Private residence relief: only or main residence: an interest in a dwelling-house is a requirement
  8. CG64477Private residence relief: only or main residence: deemed residence
  9. CG64485Private residence relief: only or main residence: two or more residences: right of nomination
  10. CG64495Private residence relief: only or main residence: two or more residences: time limit for nominating
  11. CG64497Private residence relief: only or main residence: two or more residences: date from which a nomination applies
  12. CG64500Private residence relief: only or main residence: two or more residences: late nominations
  13. CG64510Private residence relief: only or main residence: two or more residences: variation of a notice
  14. CG64520Private residence relief: only or main residence: two or more residences: form of notice
  15. CG64525Private residence relief: only or main residence: two or more residences: nominations on marriage or on registering as civil partners
  16. CG64530Private residence relief: only or main residence: two or more residences: treatment of notice
  17. CG64536Private residence relief: two or more residences: residences occupied under licence: invalid notices
  18. CG64545Private residence relief: two or more residences: no valid notice made
  19. CG64555Private residence relief: two or more residences: job-related accommodation
  20. CG64575Private residence relief: deemed not a residence: residences in another territory - introduction
  21. CG64577Private residence relief: deemed not a residence: residences in another territory: non-qualifying tax years
  22. CG64580Private residence relief: deemed not a residence: residences in another territory: tax years
  23. cg64582Private Residence Relief: deemed not a residence: residences in another territory: day count
  24. cg64585Private Residence Relief: deemed not a residence: residences in another territory: interaction with absence reliefs
  25. cg64587Private Residence Relief: two or more residences: changes in rules from 6 April 2015: making elections