Buying new property in UK

Calculation of tax

Before 4 December 2016

From 4 December 2014

Capital gains tax

Deemed dwellings


Different CGT rules apply

Domicile changes


Holdover relief (CGT)

House-building companies relief


IHT rules

In UK: application of rules to trustees

Interest relief restrictions

Investment in

Investment trusts investing in


Non-residential property distinguished

Deemed dwellings

Operation of section 116

Process of construction or adaption

Regulatory powers

Specific exclusions from dwellings

Suitable for use as dwelling

Tie-breaker tests

Use as dwelling

Offshore companies

Offshore trusts

Pre-owned assets

Rates of tax

Regulatory powers

Restriction on relief for finance costs

Tax overview

Tax reducer

Transfers involving multiple dwellings, relief