When does a house become a home?

The issue The principal private residence (‘PPR’) exemption is a valuable tool which gives relief from capital gains tax for a…

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Rishi’s coronavirus capital gains tax hike

It has already been widely reported that the Chancellor, Rishi Sunak, intends to raise more money from capital gains tax (‘CGT’)…

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Can abortive deal costs ever be allowable?

The issue Whenever a transaction completes there are usually sellers who need to calculate their capital gains and pay tax in…

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