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Myles-Till v HMRC [2020]   In January 2017 the taxpayer acquired a property for just over £1.3m. The property was comprised of: 3 acres of land; A three-bedroom house A 
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Letting Relief Changes – PPR relief – Private Residence Relief Deemed Occupation… Introduction As you may be aware, private residence relief is a highly attractive relief. For our full guide 
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PPR relief 18 months PPR relief 18 months – Introduction PPR (Principal Private Residence) relief is a valuable Capital Gains Tax (CGT) relief. For our full guide on PPR relief then 
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HMRC vs D Higgins; Off Plan Purchases & Principle Private Residence Relief (PRR) Exemption… The recent decision in the case of HMRC v Desmond Higgins [2018] UKUT 280 (TCC) confirms 
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Private residence relief – signpost Private residence relief: Introduction ‘An Englishman’s home is his castle’ so the idiom goes. For many people, this will have some truth, as their main 
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Private residence relief deemed occupation Private residence relief deemed occupation – Introduction As stated previously, private residence relief is potentially available in relation to both: Actual occupation; and Periods of 
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Private residence relief quality of occupation Introduction – private residence relief quality of occupation Private residence relief is clearly a valuable relief. Certainly, where someone has benefitted from growth in 
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Private residence relief and couples Introduction – private residence relief and couples Generally speaking, under the Self-Assessment system, husband and wife (and more recently civil partners) are treated independently for 
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Private residence relief restrictions Introduction – private residence relief restrictions We have seen in other article what an attractive relief private residence relief is for homeowners. Further, the property must 
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