lettings relief for NRCGT using re-basing

can you get lettings relief for NRCGT using re-basing method

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can you get lettings relief for NRCGT using re-basing method where individual lived in property prior to 5 April 2015 but not since?

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By chicken farmer
09th May 2018 12:46

In such a case it hasn't been the individual's PPR at any time during his 'period of ownership. So lettings relief doesn't come into it. - see ss. 222B(1), (3), 222C, 223(7)

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By nick farrow
09th May 2018 13:01

brilliant thanks Chicken

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