|Author||Ximena Montes Manzano|
|Suitable for||Accountants, Tax advisers, Property lawyers|
Main Residence Relief
This detailed, clearly written guide to the familiar CGT relief offers fresh commentary on a topic that is familiar to many tax advisers but that contains numerous pitfalls for the unwary.
With full reference to appropriate legislation (including recent changes) and relevant case law, the principles are illustrated with real-life scenarios and planning points.
"Extremely useful ... a very well structured book." – AccountingWeb
Ximena Montes Manzano, BSc, Barrister-at-law practises from Temple Tax Chambers in London, providing advice, litigation support and advocacy services to accountants, tax advisers and lawyers. Read more here.
- residence in context;
- meaning of dwelling-house;
- gardens and grounds;
- job-related living accommodation;
- lettings relief;
- multiple residences;
- restrictions on relief;
- divorce and dissolution of civil partnerships;
- trusts, settlements and personal representatives;
- residences occupied by other persons.