Three-year time-limit
– see also Period of ownership
Inter-spouse transfers
Commentary –
CGT and the Private Residence ¶90-105
Job-related accommodation
Main residence election
Commentary –
CGT and the Private Residence ¶50-115
;
CGT and the Private Residence ¶50-310
;
CGT and the Private Residence ¶50-315
Marital breakdown, inter-spouse transfers
Commentary –
CGT and the Private Residence ¶90-105
Only or main residence
Commentary –
CGT and the Private Residence ¶20-025
Separation prior to sale
Commentary –
CGT and the Private Residence ¶90-100