PRINCIPAL-PRIVATE-RESIDENCE

Property transactions not taxable and PPR available.

Jeremy Mindell (Primondell) believes that judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.

Peter Vaines

A lack of clarity on the central issue.

Andrew Goldstone

Moustapha Hammoud

Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) review recent tax developments affecting private clients.

Helen McGhee

The lack of clarity provided by case law, coupled with a tinkering to the rules by Finance Acts, has led to an increasingly confused picture on PPR relief, writes Helen McGhee (Joseph Hage Aaronson).

Peter Vaines

The period of ownership commences from completion.

Andrew Goldstone

Alexander Makinson

Andrew Goldstone and Alexander Makinson (Mishcon de Reya) review the latest tax developments affecting private clients.

Lisa Spearman

Lisa Spearman (Mercer & Hole) explains why main residence relief is not as straightforward as you might first think.

Andrew Goldstone

Victoria Howarth

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena: the public register of corporate ownership; the tax liability of a John Constable painting acquired by the nation; the outcome of a transferable IHT nil rate band charity appeal; and lessons from a main residence exemption claim.