Gifts, inheritance or appointment from a trust

Commentary – CGT and the Private Residence ¶30-105

Legislation

Commentary – CGT and the Private Residence ¶30-100

Practical implications

Commentary – CGT and the Private Residence ¶30-105

Tainted acquisitions

Dual purpose acquisitions

Commentary – CGT and the Private Residence ¶30-105

Generally

Commentary – CGT and the Private Residence ¶20-040 ; CGT and the Private Residence ¶30-105

Sole purpose acquisitions

Commentary – CGT and the Private Residence ¶30-105

Tainted expenditure

Dual purpose

Commentary – CGT and the Private Residence ¶30-110

Generally

Commentary – CGT and the Private Residence ¶20-040

Practical implications

Commentary – CGT and the Private Residence ¶30-110

Trading transactions

Commentary – CGT and the Private Residence ¶30-105