CG64920P - Capital Gains Manual: Reliefs: Private residence relief: Period of ownership: Contents

RELIEFS

Private residence relief

Period of ownership

1. CG64920

   Private residence relief: ownership period: introduction
2. CG64923

   Private residence relief: commencement and cessation of period of ownership
3. CG64925

   Private residence relief: ownership period: spouses or civil partners and legatees
4. CG64930

   Private residence relief: ownership period: qualifying for relief
5. CG64933

   Private residence relief: disposals on or after 10December 2003
6. CG64934

   Private residence relief: ownership period: relief denied by rules in FA 2004: example
7. CG64935

   Private residence relief: ownership period: relief restricted by rules in FA 2004: example
8. CG64936

   Private residence relief: ownership period: relief restricted by rules in FA 2004: example
9. CG64940

   Private residence relief: ownership period: amount of relief
10. CG64943

    Private residence relief: ownership period: final period exemption