CG65300P - Capital Gains Manual: Reliefs: Private residence relief: Division of residence on separation or divorce or on dissolution of civil partnership: contents
Private residence relief
Division of residence on separation, divorce or dissolution of civil partnership
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CG65300Private residence relief: separation, divorce or dissolution of civil partnership: introduction
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CG65310Private residence relief: separation, divorce or dissolution of civil partnership: legal/equitable interests
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CG65315Private residence relief: separation, divorce or dissolution of civil partnership: computation of gains
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CG65330Private residence relief: separation, divorce or dissolution of civil partnership: jurisdiction of the courts
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CG65333Private residence relief: separation, divorce or dissolution of civil partnership: action available to Courts
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CG65334Private residence relief: separation, divorce or dissolution of civil partnership: effect of court action
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CG65345Private residence relief: separation, divorce or dissolution of civil partnership: transfer between spouses or between civil partners
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CG65346Private residence relief: separation, divorce or dissolution of civil partnership: transfer following divorce or following the dissolution of a civil partnership
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CG65356Private residence relief: separation, divorce or dissolution of civil partnership: spouse or civil partner transferring interest
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CG65358Treatment of deferred payments on or after 6 April 2023
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CG65365Private residence relief: separation, divorce or dissolution of civil partnership: Mesher Orders