CG65200P - Capital Gains Manual: Reliefs: Private residence relief: Acquisition of, or expenditure on, a dwelling house for the purpose of realising a gain: Contents

RELIEFS

Private residence relief

Acquisition of, or expenditure on, a dwelling house for the purpose of realising a gain

1. CG65200

   Private residence relief: purpose of realising gain: introduction
2. CG65210

   Private residence relief: purpose of realising gain
3. CG65214

   Private residence relief: purpose of realising gain: trade
4. CG65220

   Private residence relief: purpose of realising gain: S517M ITA07
5. CG65230

   Private residence relief: purpose of realising gain: trading
6. CG65240

   Private residence relief: purpose of realising gain: application
7. CG65243

   Private residence relief: purpose of realising gain: expenditure
8. CG65246

   Private residence relief: realising gain: restriction
9. CG65251

   Private residence relief: realising gain: superior interest
10. CG65257

    Private residence relief: realising gain: acquisition of freehold
11. CG65265

    Private residence relief: realising gain: conversion into flats
12. CG65270

    Private residence relief: realising gain: conversion into flats - example 1
13. CG65271

    Private residence relief: realising gain: conversion into flats - example 2