CG64200c - CAPITAL GAINS MANUAL: Contents


RELIEFS

Private residence relief

CG64200+Introduction
CG64230+Identification of the dwelling house
CG64350+Identification of garden or grounds
CG64420+Identification of the only or main residence
CG64600+Gains to which relief may apply
CG64650+Non-residential use and letting
CG64800+The permitted area of garden or grounds
CG64920+Period of ownership
CG64970+Computation of relief
CG65150+Exchanges of interests in a residence
CG65200+Acquisition of, or expenditure on, a dwelling house for the purpose of realising a gain
CG65300+Division of residence on separation or divorce or on dissolution of civil partnership
CG65400+Private residence relief on the disposal of settled property
CG65550+Residence provided for a dependent relative