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Search results: 2 article(s) found in topic: Property - keyword: Main residence

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PRR: intention to occupy is crucial

A taxpayer has successfully argued that living in a flat for just ten weeks was enough to make it his main residence, securing partial tax relief. How did he do it, and what should you advise clients in a similar position? More...


When is an off-plan home acquired?

Knowing exactly when a property is acquired is vital in calculating a gain that is not fully covered by private residence relief. How does a 2017 tribunal case shed some light on the treatment of “off-plan” homes? More...
Last updated: 22.05.2020

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