| 000 | 01134cab a22002055a 4500 | ||
|---|---|---|---|
| 001 | L141795 | ||
| 008 | 071221s2007 xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u141795 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aMercer, Chris | |
| 245 | 0 | 0 |
_aPrivate residence relief _btax relief when selling your home |
| 260 | _c2007 | ||
| 490 |
_aLetting Update Journal _v15(3) October 2007, 24-26(2) |
||
| 520 | _aExamines the relief from Capital Gains Tax (CGT) which applies to the sale of private residences and is responsible for the lack of tax due to be paid upon the sale of a private home. At some point the property must be the owner's only or main home. However it can then be let out without an loss in CGT relief. More than one home cannot be exempt from CGT during the same period, even if two spouses live in separate homes. Explains issues involved in working from home and the intention to dispose. | ||
| 590 | _aKA | ||
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION | ||
| 690 | _aPROPERTY-RESIDENTIAL PROPERTY-ACQUISITION AND DISPOSAL OF RESIDENTIAL PROPERTY | ||
| 942 | _n0 | ||
| 999 |
_c79585 _d79585 |
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