Generally

Given the exceptionally wide scope of ‘assets’ for CGT, it is possible that other types of interest in a dwelling-house could attract PRR if they are capable of disposal. The person entitled to such an interest, and to whom gains accrue, should therefore be entitled to the relief. An interesting example of this possibility is discussed at ¶90-300ff. in the context of marital breakdown.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.