Abolition of relief

Commentary – CGT and the Private Residence ¶100-500

Children

– see Children

Dispositions

Commentary – Quick Overview ¶16460

Dispositions for maintenance of

Commentary – Tax Reporter ¶610-450
Case Law – McKelvey v. R & C Commrs

Dispositions for their care or maintenance

Legislation/Regulatory – ESC F12 ; IHTA84 s. 11(3)
HMRC Guidance – IHTM04177

Meaning

Commentary –
Legislation/Regulatory – IHTA84 s. 11(6)

Private residence relief

Commentary – Quick Overview ¶15540 ; Tax Reporter ¶546-800
Legislation/Regulatory – TCGA92 s. 226
HMRC Guidance – CG61906 ; CG64200 ; CG64205 ; CG65047 ; CG65080 ; CG65170 ; CG65460 ; CG65550 ; CG65570 ; CG65575 ; CG65600 ; CG65610 ; CG65616 ; CG65625 ; CG65630 ; CG65640 ; CG65645 ; CG65660 ; CG65680 ; CG65681 ; VOACGTSEC8_8.20I

Relief, children incapacitated by infirmity

Case Law – Eglen (H.M. Inspector of Taxes) v. Butcher. [1988] BTC 335