– see also Capital gains tax

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

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 exemption

Extent of, mansion house with adjoining wings

Flats not a single dwelling-house

Gain, purchase for

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

Joint owner-occupiers

Let as residential accommodation

Generally

Hotel rooms

Let or partially let property

Letting accommodation

Lettings

Licence, residence occupied under

Lodgers

Main residence determination

Married persons and civil partners

More than one building

More than one residence

Multiple residences, occupation periods

Non-contemporaneous disposals

Non-qualifying tax years

Day count test

Exceptions

Generally

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

Generally

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 arrangements

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