Main residence
Absentee owners
– see Period of absence
Business use
– see Business use of home
Capital gains tax
– see Capital gains tax
Danger of delay
Commentary –
CGT and the Private Residence ¶50-320
Election
Conclusive
Commentary –
CGT and the Private Residence ¶50-105
Delaying decision
Commentary –
CGT and the Private Residence ¶50-305
Final 36 months exemption
Commentary –
CGT and the Private Residence ¶50-315
Generally
Commentary –
CGT and the Private Residence ¶50-100
In writing
Commentary –
CGT and the Private Residence ¶50-110
Interests by way of licence only
Commentary –
CGT and the Private Residence ¶50-115
Job-related accommodation
Licences, occupation under
Commentary –
CGT and the Private Residence ¶50-330
Losses
Married couples
– see Husband and wife
Necessity
Commentary –
CGT and the Private Residence ¶50-300
Time-limits
Commentary –
CGT and the Private Residence ¶50-115
;
CGT and the Private Residence ¶50-310
;
CGT and the Private Residence ¶50-315
Variation facility
Commentary –
CGT and the Private Residence ¶50-310
Which property
Commentary –
CGT and the Private Residence ¶50-300
Withdrawal of, losses
Commentary –
CGT and the Private Residence ¶100-010
Factual residence
Generally
Planning
Commentary –
CGT and the Private Residence ¶50-015
Time test
Commentary –
CGT and the Private Residence ¶50-010
Letting out
Calculation of taxable income
Deposits
Commentary –
3.1.20
Let property campaign
Commentary –
3.1.2
Letting agents
Commentary –
3.1.5
Non-market rents
Commentary –
3.1.19
Non-resident landlord scheme
Commentary –
3.1.3
Taxable income in UK
Commentary –
3.1.1
Tenancy agreements
Commentary –
3.1.6
Meaning
Commentary –
CGT and the Private Residence ¶50-005
Multiple owners
Nil rate band
Overseas
– see Property overseas
Residence nil rate band
Commentary –
2.6.3
