CG64920+ - CAPITAL GAINS MANUAL: Contents
RELIEFS
Private residence relief
Period of ownership
| CG64920 | Private residence relief: ownership period: introduction |
| CG64925 | Private residence relief: ownership period: husband and wife or civil partners |
| CG64927 | Private residence relief: end of period of ownership |
| CG64930 | Private residence relief: ownership period: qualifying for relief |
| CG64933 | Private residence relief: disposals on or after 10 December 2003 |
| CG64934 | Private residence relief: ownership period: relief denied by rules in FA 2004: example |
| CG64935 | Private residence relief: ownership period: relief restricted by rules in FA 2004: example |
| CG64936 | Private residence relief: ownership period: relief restricted by rules in FA 2004: final 36 months: example |
| CG64940 | Private residence relief: ownership period: amount of relief |
| CG64943 | Private residence relief: ownership period: final period exemption |
| CG64944 | Private residence relief: ownership period beginning at 31/3/82 |
| CG64945 | Private residence relief: ownership period: applying kink test |
| CG64950 | Private residence relief: extended ownership period: transfer between husband and wife or between civil partners |
| CG64953 | Private residence relief: extended ownership period: transfer between husband and wife or between civil partners |
| CG64955 | Private residence relief: extended ownership period: transfer between husband and wife or between civil partners |
