HMRC have updated the guidance in the Capital Gains Manual on the topic of “Private residence relief: dependent relative”.
According to the Updates page of the CG manual, changes have been made to the following sections:
- Private residence relief: dependent relative: at 5 April 1988: conditions (CG 65670); and
- Private residence relief: dependent relative: sole residence (CG 65660).
Related content from Claritax Books
Written for accountants and other tax advisers at an intermediate level, Capital Gains Tax is built firmly on a foundation of statutory rules and case law principles. It is illustrated throughout with practical examples, and most chapters include a summary of pitfalls and planning points.
