CG65400+ - CAPITAL GAINS MANUAL: Contents


RELIEFS

Private residence relief

Private residence relief on the disposal of settled property


CG65400Private residence relief: settled property: introduction
CG65405Private residence relief: rules for disposals made on or after 10 December 2003: trustees
CG65406ARestriction of private residence relief: trustees: claim for gift hold-over relief made on or before claim for private residence relief
CG65406BRestriction of private residence relief: trustees: claim for gift hold-over relief made after claim for private residence relief
CG65406CRestriction of private residence relief: trustees: claim for gift hold-over relief is revoked
CG65406DRestriction of private residence relief: trustees: transitional rules: FA2004 Sch22 Para 8
CG65406EPrivate residence relief: settled property: disposals on or after 10 December 2003: property affected by claim for gift hold-over relief: example
CG65406FPrivate residence relief: settled property: disposals on or after 10 December 2003: transitional provisions: example
CG65407Private residence relief: settled property: disposals on or after 10 December 2003: settlements for the maintenance of historic buildings – exception to the general rules
CG65410Private residence relief: settled property: introduction
CG65415Private residence relief: settled property: express trust
CG65417Private residence relief: settled property: implied trust
CG65420Private residence relief: settled property: implied trusts
CG65424Private residence relief: settled property: implied trusts
CG65440Private residence relief: settled property: entitled to occupy
CG65443Private residence relief: settled property: entitled to occupy
CG65448Private residence relief: settled property: payment of rent by beneficiary
CG65450Private residence relief: settled property: trustees managerial powers
CG65455Private residence relief: settled property: trusts for minor children
CG65470Private residence relief: settled property: personal representatives
CG65480Private residence relief: settled property: notice by trustees/personal representatives
CG65490Private residence relief: settled property: religious communities