|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.
New for the second edition:
- Comprehensive analysis of recent cases on meaning of “residence” – including decisions subject to appeal to Upper Tribunal
- Distilled principles from recent FTT decisions
- Revised section on changes to non-resident CGT, including compliance and penalty cases
- Discussion of the new statutory definition of “dwelling”
- Analysis of when the “ownership period” is likely to start
- New section on links with IHT and the new main residence nil-rate band.