Non-resident owner
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