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Restriction on Capital Gains Tax Private Residence Relief

Currently where a property has been your principal private residence at any time, the last 36 months of ownership are exempted, even if you are no longer living in the property at the time you dispose of it and are even claiming relief on another property at the same time. From 6 April 2014 this final period of exemption will be reduced from 36 months to 18 months.



Date: 5th December, 2013
Author: Cathy Corns


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