Author Ximena Montes Manzano
Edition 1st
Published September 2015
Length 189pp
Suitable for Accountants, Tax advisers, Property lawyers
Price 65
ISBN 9781908545589

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.

Contents include:

  • 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.

Other Titles You May Be Interested In