1. Commentary
  2. Taxation of Property Transactions

Taxation of Property Transactions, Finance (No. 2) Act 2013

3.8Principal Private Residence Relief (TCA 1997 s604) 3.8.1Overview s604 A capital gain from disposal of a Principal Private Residence (PPR) is exempt from CGT subject to detailed rules discussed...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010
  • Taxation of Property Transactions, Finance Act 2006