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Courtney Halifax features in Lexis Nexis

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Courtney Halifax, Tax Manager in our Private Client team features in the latest edition of Lexis Nexis regarding the Draft Finance Bill 2019/20 – changes to Principal Private Residence relief and lettings bill. Courtney examines the potential impact of the forthcoming changes to Capital Gains Tax (CGT) Principal Private Residence (PPR) relief and lettings relief for divorcing or separating couples

Courtney’s article explains in detail the following:

  1. What is the background to these changes?
  2. What is the current position relating to the availability of PPR relief and lettings relief where a married couple or civil partners separate?
  3. What are the proposed changes to PPR relief and lettings relief in the draft Finance Bill 2019/20?
  4. How could these changes affect separating couples?
  5. When do the changes take effect and is there anything else separating couples should be made aware of?

To read Courtney’s article in full please click here.

If you would like to discuss how the changes may impact on your personal situation, please do not hesitate to contact your usual Mercer & Hole contact, or a member of our Private Client team for expert advice.

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