CG65400P - Capital Gains Manual: Reliefs: Private residence relief: Private residence relief on the disposal of settled property: Contents

Private residence relief

Private residence relief on the disposal of settled property

1. CG65400

   Private residence relief: settled property: introduction
2. CG65405

   Private residence relief: settled property: what is settled property?
3. CG65406

   Private residence relief: settled property: express trusts
4. CG65407

   Private residence relief: settled property: entitlement to occupy under the terms of an express trust
5. CG65410

   Private residence relief: settled property: express trusts for minor children
6. CG65415

   Private residence relief: settled property: implied trusts
7. CG65420

   Private residence relief: settled property: common intention constructive trusts: is there an express trust?
8. CG65421

   Private residence relief: settled property: common intention constructive trusts: presumption that beneficial ownership follows legal ownership
9. CG65422

   Private residence relief: settled property: common intention constructive trusts: basic conditions
10. CG65423

    Private residence relief: settled property: common intention constructive trusts: establishing common intention
11. CG65424

    Private residence relief: settled property: common intention constructive trusts: common intention must normally exist at the time the property was acquired
12. CG65425

    Private residence relief: settled property: common intention constructive trusts: look for evidence of an agreement before considering conduct
13. CG65426

    Private residence relief: settled property: common intention constructive trusts: common intention - practical issues
14. CG65427

    Private residence relief: settled property: common intention constructive trusts: detriment
15. CG65428

    Private residence relief: settled property: common intention constructive trusts: nature of interest
16. CG65429

    Constructive trusts: other types of constructive trust
17. CG65430

    Constructive trusts: relationship with proprietary estoppel
18. CG65440

    Private residence relief: rules for disposals made on or after 10 December 2003: trustees
19. CG65441

    Restriction of private residence relief: trustees: claim for gift hold-over relief made on or before claim for private residence relief
20. CG65442

    Restriction of private residence relief: trustees: claim for gift hold-over relief made after claim for private residence relief
21. CG65443

    Restriction of private residence relief: trustees: claim for gift hold-over relief is revoked
22. CG65444

    Restriction of private residence relief: trustees: transitional rules: FA2004 Sch22 Para 8
23. CG65445

    Private residence relief: settled property: disposals on or after 10 December 2003: property affected by claim for gift hold-over relief: example
24. CG65446

    Private residence relief: settled property: disposals on or after 10 December 2003: transitional provisions: example
25. CG65447

    Private residence relief: settled property: disposals on or after 10 December 2003: settlements for the maintenance of historic buildings - exception to the general rules
26. CG65450

    Private residence relief: settled property: notice by trustees
27. CG65451

    Private residence relief: settled property: religious communities
28. CG65460

    Private residence relief: personal representatives