Private residence relief
Absences from residence
Employment wholly abroad
Ignored absences
Job-related accommodation
Up to four years
Up to three years
Waiver of requirement to re-occupy residence after absence
Actual use
Adjustment of
Adult placement carers
Amount of
Amount of, determination
Anti-avoidance
Apportionment rules
Beneficiary
Occupation under terms of a trust
Sale by
Business use of residence
Capital gains tax
Generally
Caravans
Change in use
Compulsory purchase
Costs allowed against sale proceeds of plots
Curtilage test
Degree of permanence
Dependent relative occupying
Dependent relatives occupying
Discovery assessments
Disposal of building plot
Distinction between residence and temporary accommodation
Divorce
Dual residence, late claims
Dwelling-house, meaning
Elections by married couples
Entity test
Evidence establishing residency
Exempt final period of ownership
Disabled or in care homes
Disposals on or after 6 April 2014
Disposals prior to 6 April 2014
Generally
Right in relation to a private residence
Exemptions, generally
Extent of, mansion house with adjoining wings
Flats not a single dwelling-house
Garden or grounds
General provisions
Generally
Hold-over relief, interaction with
Houseboats
Husband and wife, only or main residence
Improvements to house, loss on disposal
Inheritance tax chargeable
Interest in a dwelling-house
Job-related accommodation
Joint but unrelated owner occupiers
Joint but unrelated owner-occupiers
Joint interests, roll-over relief
Let as residential accommodation
Generally
Hotel rooms
Let or partially let property
Letting accommodation
Licence, residence occupied under
Lodgers
Main residence determination
Multiple residences, occupation periods
Non-contemporaneous disposals
Non-qualifying tax years
Day count test
Exceptions
Non-resident CGT disposals
Effect of election for retrospective basis
Generally
Occupation period, determination
Only or main residence
Outbuildings
Part trade or business use
Period of occupation
Period of ownership
Period of ownership, meaning
Periods of absence
Meaning
Permitted area
Permitted area, land for equestrian pursuits
Personal representatives
Personal representatives, property held by
Physical location and construction
Physical requirements and normal occupation
Principle residence election
Property as appellant's only or main residence
Proximity test
Qualifying assets
Related disposals
Relocation of employees
Sale by beneficiary
Sale of garden as building plot
Sales
Change in employment situation under agreements with employer
Divorce
Self-assessment
Separate buildings
Separated couples
Settlements, occupation under
Short delay by owner-occupier in taking up residence
Short period of occupation sufficient to claim private residence relief
Speculative transactions
Subsidiary buildings
Successive interests
Taxation of Chargeable Gains Act 1992, s. 222 and 223
Transitional provisions
Trustees
Upper rate gains, interaction with