CG65400+ - CAPITAL GAINS MANUAL: Contents
RELIEFS
Private residence relief
Private residence relief on the disposal of settled
property
| CG65400 | Private residence relief: settled property: introduction |
| CG65405 | Private residence relief: rules for disposals made on or after 10 December 2003: trustees |
| CG65406A | Restriction of private residence relief: trustees: claim for gift hold-over relief made on or before claim for private residence relief |
| CG65406B | Restriction of private residence relief: trustees: claim for gift hold-over relief made after claim for private residence relief |
| CG65406C | Restriction of private residence relief: trustees: claim for gift hold-over relief is revoked |
| CG65406D | Restriction of private residence relief: trustees: transitional rules: FA2004 Sch22 Para 8 |
| CG65406E | Private residence relief: settled property: disposals on or after 10 December 2003: property affected by claim for gift hold-over relief: example |
| CG65406F | Private residence relief: settled property: disposals on or after 10 December 2003: transitional provisions: example |
| CG65407 | Private residence relief: settled property: disposals on or after 10 December 2003: settlements for the maintenance of historic buildings – exception to the general rules |
| CG65410 | Private residence relief: settled property: introduction |
| CG65415 | Private residence relief: settled property: express trust |
| CG65417 | Private residence relief: settled property: implied trust |
| CG65420 | Private residence relief: settled property: implied trusts |
| CG65424 | Private residence relief: settled property: implied trusts |
| CG65440 | Private residence relief: settled property: entitled to occupy |
| CG65443 | Private residence relief: settled property: entitled to occupy |
| CG65448 | Private residence relief: settled property: payment of rent by beneficiary |
| CG65450 | Private residence relief: settled property: trustees managerial powers |
| CG65455 | Private residence relief: settled property: trusts for minor children |
| CG65470 | Private residence relief: settled property: personal representatives |
| CG65480 | Private residence relief: settled property: notice by trustees/personal representatives |
| CG65490 | Private residence relief: settled property: religious communities |
