Job-related accommodation
– see also Accommodation
Conditions for relief
Intention to occupy owned property as main residence
Commentary –
CGT and the Private Residence ¶60-220
Residence
Commentary –
CGT and the Private Residence ¶60-220
Generally
Commentary –
CGT and the Private Residence ¶60-200
Main residence election
Generally
Commentary –
CGT and the Private Residence ¶50-325
Scope
Commentary –
CGT and the Private Residence ¶60-210
Permitted absences
Commentary –
CGT and the Private Residence ¶60-230
Private residence relief
– see also Private residence relief
Generally
Commentary –
Tax Reporter ¶546-100
Residence status, imputation
Commentary –
CGT and the Private Residence ¶60-205
Residential letting
Commentary –
CGT and the Private Residence ¶60-215
Self-employed
Commentary –
CGT and the Private Residence ¶60-225
Time-limits for relief
Commentary –
CGT and the Private Residence ¶60-235