Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Capital Gains Manual: Reliefs: Private residence relief: Private residence relief on the disposal of settled property: Contents

Private residence relief

Private residence relief on the disposal of settled property

  1. CG65400
    Private residence relief: settled property: introduction
  2. CG65405
    Private residence relief: settled property: what is settled property?
  3. CG65406
    Private residence relief: settled property: express trusts
  4. CG65407
    Private residence relief: settled property: entitlement to occupy under the terms of an express trust
  5. CG65410
    Private residence relief: settled property: express trusts for minor children
  6. CG65415
    Private residence relief: settled property: implied trusts
  7. CG65420
    Private residence relief: settled property: common intention constructive trusts: is there an express trust?
  8. CG65421
    Private residence relief: settled property: common intention constructive trusts: presumption that beneficial ownership follows legal ownership
  9. CG65422
    Private residence relief: settled property: common intention constructive trusts: basic conditions
  10. CG65423
    Private residence relief: settled property: common intention constructive trusts: establishing common intention
  11. CG65424
    Private residence relief: settled property: common intention constructive trusts: common intention must normally exist at the time the property was acquired
  12. CG65425
    Private residence relief: settled property: common intention constructive trusts: look for evidence of an agreement before considering conduct
  13. CG65426
    Private residence relief: settled property: common intention constructive trusts: common intention - practical issues
  14. CG65427
    Private residence relief: settled property: common intention constructive trusts: detriment
  15. CG65428
    Private residence relief: settled property: common intention constructive trusts: nature of interest
  16. CG65429
    Constructive trusts: other types of constructive trust
  17. CG65430
    Constructive trusts: relationship with proprietary estoppel
  18. CG65440
    Private residence relief: rules for disposals made on or after 10 December 2003: trustees
  19. CG65441
    Restriction of private residence relief: trustees: claim for gift hold-over relief made on or before claim for private residence relief
  20. CG65442
    Restriction of private residence relief: trustees: claim for gift hold-over relief made after claim for private residence relief
  21. CG65443
    Restriction of private residence relief: trustees: claim for gift hold-over relief is revoked
  22. CG65444
    Restriction of private residence relief: trustees: transitional rules: FA2004 Sch22 Para 8
  23. CG65445
    Private residence relief: settled property: disposals on or after 10 December 2003: property affected by claim for gift hold-over relief: example
  24. CG65446
    Private residence relief: settled property: disposals on or after 10 December 2003: transitional provisions: example
  25. CG65447
    Private residence relief: settled property: disposals on or after 10 December 2003: settlements for the maintenance of historic buildings - exception to the general rules
  26. CG65450
    Private residence relief: settled property: notice by trustees
  27. CG65451
    Private residence relief: settled property: religious communities
  28. CG65460
    Private residence relief: personal representatives