CG65400P - Capital Gains Manual: Reliefs: Private residence relief: Private residence relief on the disposal of settled property: Contents
Private residence relief
Private residence relief on the disposal of settled property
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CG65400Private residence relief: settled property: introduction
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CG65405Private residence relief: settled property: what is settled property?
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CG65406Private residence relief: settled property: express trusts
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CG65407Private residence relief: settled property: entitlement to occupy under the terms of an express trust
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CG65410Private residence relief: settled property: express trusts for minor children
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CG65415Private residence relief: settled property: implied trusts
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CG65420Private residence relief: settled property: common intention constructive trusts: is there an express trust?
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CG65421Private residence relief: settled property: common intention constructive trusts: presumption that beneficial ownership follows legal ownership
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CG65422Private residence relief: settled property: common intention constructive trusts: basic conditions
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CG65423Private residence relief: settled property: common intention constructive trusts: establishing common intention
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CG65424Private residence relief: settled property: common intention constructive trusts: common intention must normally exist at the time the property was acquired
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CG65425Private residence relief: settled property: common intention constructive trusts: look for evidence of an agreement before considering conduct
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CG65426Private residence relief: settled property: common intention constructive trusts: common intention - practical issues
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CG65427Private residence relief: settled property: common intention constructive trusts: detriment
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CG65428Private residence relief: settled property: common intention constructive trusts: nature of interest
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CG65429Constructive trusts: other types of constructive trust
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CG65430Constructive trusts: relationship with proprietary estoppel
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CG65440Private residence relief: rules for disposals made on or after 10 December 2003: trustees
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CG65441Restriction of private residence relief: trustees: claim for gift hold-over relief made on or before claim for private residence relief
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CG65442Restriction of private residence relief: trustees: claim for gift hold-over relief made after claim for private residence relief
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CG65443Restriction of private residence relief: trustees: claim for gift hold-over relief is revoked
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CG65444Restriction of private residence relief: trustees: transitional rules: FA2004 Sch22 Para 8
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CG65445Private residence relief: settled property: disposals on or after 10 December 2003: property affected by claim for gift hold-over relief: example
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CG65446Private residence relief: settled property: disposals on or after 10 December 2003: transitional provisions: example
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CG65447Private residence relief: settled property: disposals on or after 10 December 2003: settlements for the maintenance of historic buildings - exception to the general rules
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CG65450Private residence relief: settled property: notice by trustees
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CG65451Private residence relief: settled property: religious communities
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CG65460Private residence relief: personal representatives