CG64970+ - CAPITAL GAINS MANUAL: Contents
RELIEFS
Private residence relief
Computation of relief
| CG64970 | Private residence relief: computation of relief: introduction |
| CG64977 | Private residence relief: computation of relief: general rule |
| CG64985 | Private residence relief: final period exemption |
| CG64990 | Private residence relief: final period exemption: cannot exceed gain |
| CG65000 | Private residence relief: period between acquisition/residence |
| CG65003 | Private residence relief: period between acquisition/residence: SP D4 |
| CG65005 | Private residence relief: continued occupation of previous residence |
| CG65007 | Private residence relief: delay due to alterations or redecoration |
| CG65009 | Private residence relief: good reasons for exceptional delay |
| CG65013 | Private residence relief: relief for two dwelling houses for same period |
| CG65030 | Private residence relief: periods of absence: introduction |
| CG65040 | Private residence relief: periods of absence: not exceeding 3 years |
| CG65041 | Private residence relief: periods of absence: office/employment OUK |
| CG65043 | Private residence relief: absence due to place of work/employment |
| CG65046 | Private residence relief: periods of absence: conditions |
| CG65047 | Private residence relief: periods of absence: no other residence |
| CG65050 | Private residence relief: residence before/after period of absence |
| CG65053 | Private residence relief: periods of absence: ESC D4 |
| CG65055 | Private residence relief: use of residence during period of absence |
| CG65056 | Private residence relief: period of absence of spouse or civil partner |
| CG65065 | Private residence relief: example: periods of absence cumulative |
| CG65066 | Private residence relief: example: period of absence exceeds the specified |
| CG65067 | Private residence relief: periods of absence: example: ESC D4 |
| CG65068 | Private residence relief: periods of absence: example: ESC D3 |
| CG65080 | Private residence relief: losses: introduction |
| CG65082 | Private residence relief: losses: exceptions |
| CG65090 | Private residence relief: furnished holiday lettings: rolled-over gain |
| CG65100 | Private residence relief: partly exempt land: introduction |
| CG65110 | Private residence relief: full relief despite business use |
| CG65111 | Private residence relief: no full relief despite residential use |
| CG65112 | Private residence relief: partial business use of dwelling house |
| CG65113 | Private residence relief: sale dwelling house: land exceeds permitted area |
| CG65114 | Private residence relief: sale dwelling house: land exceeds permitted area |
| CG65119 | Private residence relief: disposal of part of garden or grounds |
| CG65124 | Private residence relief: garden/grounds in permitted area: separate asset |
| CG65125 | Private residence relief: garden/grounds in permitted area: part-disposal |
| CG65126 | Private residence relief: disposal part permitted area: separate asset |
| CG65127 | Private residence relief: disposal part permitted area: part-disposal |
