Capital Gains Tax and Private Residence

Private Residence Relief from capital gains tax is a relief that contains traps for the unwary but also opportunities for the well-informed.

Some of the problematic issues for individuals are as follow:

  • How much of the land held with a house can be sold tax-free?
  • What does recent case law have to say about what it takes to make a house a true “residence”?
  • Can CGT relief be claimed on a house used for business on which income tax allowances have been given?
  • How much time can be spent away from the home without losing CGT relief?
  • What are the implications of a divorce for CGT on the family home?

With the recent extension to CGT for non-UK residents disposing of UK property, it is essential that expert advice is taken.

Our tax team can guide you through this complex tax area.

For further information please download our e-brochure. Or to arrange a free introductory meeting, please contact us on +44 20 7129 1432


We’re here to help and will endeavour to answer any questions. Financial matters can be complicated, our experts are on hand to help inform you of every aspect regarding your topic.

We take great pride in using our expertise for you and look forward to hearing from you.