Main residence dilemmas in divorce cases

The issue Normal ‘no gain, no loss’ inter-spouse transfer rules still apply in the year that a couple separates. In subsequent…

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Tax efficient student property

The issue There is an incentive for parents to ‘put’ income into their children’s hands in order to access lower tax…

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No PPR relief for traders!

The issue Principal Private Residence (PPR) relief generally allows taxpayers to keep gains arising on the disposal of a property which…

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