Tag Archives: private residence relief

Claiming private residence relief: A sting in the tail?

The concept of capital gains tax (CGT) relief on the disposal of an individual’s home is straightforward enough. However, in practice errors by taxpayers (and agents) in private residence relief claims are seemingly common. In its ‘Capital Gains Tax for Land and Buildings Toolkit’ (tinyurl.com/HMRC-L-B-Toolkit), HM Revenue and Customs (HMRC) describes the omission of chargeable… Read More »