There is some doubt as to exactly how far this concession can be taken. A simple case might involve legal action by a private individual against an estate agent for damages arising out of the sale of his only residence, perhaps where it was alleged that the agent failed to obtain the best price. Since the disposal of the house attracted PRR, any compensation would also be exempt under the terms of the concession (see CG13020). Further, since the payer in this instance would have provided services as part of a trade, the £500,000 limitation would not appear to apply with effect from 27 January 2014 (see ¶100-405).

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