Private residence relief prevents a tax charge from arising if there is a capital gain when a person sells a property that has been their
Separation, divorce, and private residence relief Where a couple separate or divorce, one party may move out of the matrimonial home, with the other party
Private residence relief removes the charge to capital gains tax on the taxpayer’s only or main residence. For the purposes of the relief, a taxpayer
Private residence relief shelters a gain on the sale of a residence from capital gains tax while the property has been the owner’s only or
