Client Advisory Letter - Principal Private Residence Relief - More than One Residence -Version 6 - April 2014
With recent publicity, changes in Finance Act 2014 and a consultation issued March 2014 in respect of elections for second homes, this letter explains the opportunities, benefits and practicalities of using main residence elections to maximise capital gains tax reliefs which are available to all taxpayers (and not just members of parliament) and, as has been explained by numerous MP's, are perfectly legitimate.
Author: DTE Tax
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