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

Compensation: displaced tenants: licensed premises: private residence

A tenant of licensed premises will often use part of those premises as a residence. If thewhole or part of a compensation payment is chargeable to Capital Gains Tax, theavailability of private residence relief, see CG64200+, should not be overlooked.