CG64420P - Capital Gains Manual: Reliefs: Private residence relief: Identification of the only or main residence: Contents
RELIEFS
Private residence relief
Identification of the only or main residence
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CG64420Private residence relief: only or main residence: introduction: residence
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CG64427Private residence relief: only or main residence: meaning of residence
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CG64435Private residence relief: only or main residence: meaning of residence: judicial interpretation
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CG64455Private residence relief: only or main residence: meaning of residence: the meaning in a wider context
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CG64460Private residence relief: only or main residence: meaning of residence: Goodwin v Curtis
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CG64465Private residence relief: only or main residence: occupation is a requirement
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CG64470Private residence relief: only or main residence: an interest in a dwelling-house is a requirement
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CG64477Private residence relief: only or main residence: deemed residence
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CG64485Private residence relief: only or main residence: two or more residences: right of nomination
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CG64495Private residence relief: only or main residence: two or more residences: time limit for nominating
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CG64497Private residence relief: only or main residence: two or more residences: date from which a nomination applies
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CG64500only or main residence: two or more residences: late nominations
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CG64510Private residence relief: only or main residence: two or more residences: variation of a notice
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CG64520Private residence relief: only or main residence: two or more residences: form of notice
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CG64525Private residence relief: only or main residence: two or more residences: nominations on marriage or on registering as civil partners
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CG64530Private residence relief: only or main residence: two or more residences: treatment of notice
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CG64536Private residence relief: two or more residences: residences occupied under licence: invalid notices
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CG64545Private residence relief: two or more residences: no valid notice made
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CG64555Private residence relief: two or more residences: job-related accommodation
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CG64575Private residence relief: deemed not a residence: residences in another territory - introduction
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CG64577Private residence relief: deemed not a residence: residences in another territory: non-qualifying tax years
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CG64580Private residence relief: deemed not a residence: residences in another territory: tax years
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cg64582Private Residence Relief: deemed not a residence: residences in another territory: day count
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cg64585Private Residence Relief: deemed not a residence: residences in another territory: interaction with absence reliefs
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cg64587Private Residence Relief: two or more residences: changes in rules from 6 April 2015: making elections