CG64920P | Reliefs: private residence relief: period of ownership: contents
From HM Revenue & Customs · Capital Gains Manual
Contents10 entries
- CG64920Reliefs: private residence relief: ownership period: introduction
- CG64923Private residence relief: commencement and cessation of period of ownership
- CG64925Private residence relief: ownership period: spouses or civil partners and legatees
- CG64930Private residence relief: ownership period: qualifying for relief
- CG64933Private residence relief: disposals on or after 10 December 2003
- CG64934Private residence relief: ownership period: relief denied by rules in FA 2004: example
- CG64935Private residence relief: ownership period: relief restricted by rules in FA 2004: example
- CG64936Private residence relief: ownership period: relief restricted by rules in FA 2004: example
- CG64940Private residence relief: ownership period: amount of relief
- CG64943Private residence relief: ownership period: final period exemption