Join our expert webinar on tax and private residences at 2pm on 16 June
The webinar on tax and private residences is presented by Croner tax experts, Andy Richens, Jo Lawless and Zigurds Kronbergs, who will take you through the main tax issues affecting an individual’s private residence from ownership and occupation, to lifetime gifting and mixed use rules, and more.
The one-hour property tax webinar will be held at 2pm on Tuesday 16 June.
Our presenters will cover the key tax compliance issues from capital gains tax (CGT) and inheritance tax (IHT) through to stamp duty land tax (SDLT), and how they interact with principal private residence (PPR) rules.
What will I learn?
- Understand the meaning of residence for CGT main residence relief;
- See when the period of ownership and occupation begins, including following development in the garden and grounds;
- Understand how the IHT residence nil rate band (IHT) works, and how a lifetime gift of a main residence may not be effective for IHT purposes;
- When does a property qualify for mixed use for SDLT purposes, including a review of recent case law on gardens and grounds with residential property.