CG65400P – Capital Gains Manual: Reliefs: Private residence relief: Private residence relief on the disposal of settled property [CG65400P]
Contents:
- [CG65400P] CG65400P – Capital Gains Manual: Reliefs: Private residence relief: Private residence relief on the disposal of settled property
- [CG65400] CG65400 – Private residence relief: settled property: introduction
- [CG65405] CG65405 – Private residence relief: settled property: what is settled property?
- [CG65406] CG65406 – Private residence relief: settled property: express trusts
- [CG65407] CG65407 – Private residence relief: settled property: entitlement to occupy under the terms of an express trust
- [CG65410] CG65410 – Private residence relief: settled property: express trusts for minor children
- [CG65415] CG65415 – Private residence relief: settled property: implied trusts
- [CG65420] CG65420 – Private residence relief: settled property: common intention constructive trusts: is there an express trust?
- [CG65421] CG65421 – Private residence relief: settled property: common intention constructive trusts: presumption that beneficial ownership follows legal ownership
- [CG65422] CG65422 – Private residence relief: settled property: common intention constructive trusts: basic conditions
- [CG65423] CG65423 – Private residence relief: settled property: common intention constructive trusts: establishing common intention
- [CG65424] CG65424 – Private residence relief: settled property: common intention constructive trusts: common intention must normally exist at the time the property was acquired
- [CG65425] CG65425 – Private residence relief: settled property: common intention constructive trusts: look for evidence of an agreement before considering conduct
- [CG65426] CG65426 – Private residence relief: settled property: common intention constructive trusts: common intention – practical issues
- [CG65427] CG65427 – Private residence relief: settled property: common intention constructive trusts: detriment
- [CG65428] CG65428 – Private residence relief: settled property: common intention constructive trusts: nature of interest
- [CG65429] CG65429 – Constructive trusts: other types of constructive trust
- [CG65430] CG65430 – Constructive trusts: relationship with proprietary estoppel
- [CG65440] CG65440 – Private residence relief: rules for disposals made on or after 10 December 2003: trustees
- [CG65441] CG65441 – Restriction of private residence relief: trustees: claim for gift hold-over relief made on or before claim for private residence relief
- [CG65442] CG65442 – Restriction of private residence relief: trustees: claim for gift hold-over relief made after claim for private residence relief
- [CG65443] CG65443 – Restriction of private residence relief: trustees: claim for gift hold-over relief is revoked
- [CG65444] CG65444 – Restriction of private residence relief: trustees: transitional rules: FA2004 Sch22 Para 8
- [CG65445] CG65445 – Private residence relief: settled property: disposals on or after 10 December 2003: property affected by claim for gift hold-over relief: example
- [CG65446] CG65446 – Private residence relief: settled property: disposals on or after 10 December 2003: transitional provisions: example
- [CG65447] CG65447 – Private residence relief: settled property: disposals on or after 10 December 2003: settlements for the maintenance of historic buildings – exception to the general rules
- [CG65450] CG65450 – Private residence relief: settled property: notice by trustees
- [CG65451] CG65451 – Private residence relief: settled property: religious communities
- [CG65460] CG65460 – Private residence relief: personal representatives