Capital gains tax, scope extension

Commentary – CGT and the Private Residence ¶120-000

Elections

Commentary – CGT and the Private Residence ¶120-120

Non-qualifying tax years

Commentary – CGT and the Private Residence ¶120-115

Private residence relief

Commentary – CGT and the Private Residence ¶120-110

Rebasing provisions

Commentary – CGT and the Private Residence ¶120-105

UK residential property interest

Commentary – CGT and the Private Residence ¶120-100