Dependent relatives
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
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