CG64920P - Capital Gains Manual: Reliefs: Private residence relief: Period of ownership: Contents

RELIEFS

Private residence relief

Period of ownership

  1. CG64920
    Private residence relief: ownership period: introduction
  2. CG64923
    Private residence relief: commencement and cessation of period of ownership
  3. CG64925
    Private residence relief: ownership period: spouses or civil partners and legatees
  4. CG64930
    Private residence relief: ownership period: qualifying for relief
  5. CG64933
    Private residence relief: disposals on or after 10December 2003
  6. CG64934
    Private residence relief: ownership period: relief denied by rules in FA 2004: example
  7. CG64935
    Private residence relief: ownership period: relief restricted by rules in FA 2004: example
  8. CG64936
    Private residence relief: ownership period: relief restricted by rules in FA 2004: example
  9. CG64940
    Private residence relief: ownership period: amount of relief
  10. CG64943
    Private residence relief: ownership period: final period exemption