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Principal Private Residence Relief ("PPR Relief")

Selling your home v property trading

Never mind the paddocks – HMRC wins FTT case regarding meaning of residential property

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 

Letting Relief Changes 2019, 2020 & Beyond

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 

PPR Relief – 18 Months Reduced to 9 Months

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 

HMRC vs D Higgins; Private Residence Relief (PRR)

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 

Private residence relief signpost

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 

Private residence relief deemed occupation

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 

Private residence relief quality of occupation

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 

Private residence relief and couples

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 

Private residence relief restrictions

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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