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Your search results for residence
Showing 1-10 of 11 results
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CGT changes: Amicable result for divorcing couples
... welcome changes to enhance the availability of private residence relief (PRR). Private residence relief changes As the rules stand, where an individual moves out of their main residence, they are deemed to be in occupation for PRR ...
29th Jul 2022 | Article -
CGT: Quick flipping was not trading
... Campbell lodged his 2015–16 return and claimed private residence relief on the disposal, arguing that the gain was ... (JRA), and intended to occupy Wigshaw Lane as his main residence throughout his period of ownership. HMRC disagreed ... TCGA 1992 does not require actual occupancy for Private Residence Relief (PRR) purposes if there is an intention to ...
1st Jun 2022 | Article -
Sunak faces pressure over wife’s non-dom status
... your non-dom status. For further details seer the HMRC residence domicile and remittance basis manual. ...
7th Apr 2022 | Article -
HMRC proposes widening exemption for small trusts
... particularly straightforward estates comprising a main residence plus some modest savings and investments. ...
10th Jun 2022 | Article -
What does chasing the sun mean for tax regimes?
... status rules could save you, but cost your country of residence, millions. Clearly this degree of complexity is ...
9th Jun 2022 | Columnist post -
Axing non-dom status could lead to rich pickings
... we should replace it with, for example a simple statutory residence-based test. Few people now believe the traditional ...
26th Apr 2022 | Columnist post