Capital Gains Manual

CG64200C - Reliefs: private residence relief: contents

1. CG64200P

   Introduction: contents
2. CG64230P

   Identification of the dwelling-house: Contents
3. CG64350P

   Identification of garden or grounds: Contents
4. CG64420P

   Identification of the only or main residence: Contents
5. CG64600P

   Gains to which relief may apply: Contents
6. CG64650P

   Non-residential use and letting: Contents
7. CG64800P

   The permitted area of garden or grounds: Contents
8. CG64920P

   Period of ownership: Contents
9. CG64970P

   Computation of relief: contents
10. CG65155

    Exchanges of interests
11. CG65200P

    Acquisition of, or expenditure on, a dwelling house for the purpose of realising a gain: Contents
12. CG65300P

    Division of residence on separation or divorce or on dissolution of civil partnership: contents
13. CG65400P

    Private residence relief on the disposal of settled property: Contents
14. CG65550P

    Residence provided for a dependent relative: Contents