This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

PPR relief: Three (refusals) in a row!

By Mark McLaughlin, December 2020

Mark McLaughlin highlights a case in which claims for capital gains tax principal private residence relief on the disposal of three properties in consecutive tax years all failed.  

Principal private residence (PPR) relief for capital gains tax purposes is available on most disposals by individuals of their dwelling-house. The assumption is normally that any capital gain will be subject to PPR relief.  

Unfortunately, this assumption is not always correct. 

Is it ‘occupied’? 

PPR relief broadly applies to gains accruing to individuals on the disposal of (or of an interest in) all or part of a dwelling house which has (or has at any time during their period of ownership) been their only or main residence.  

The question often arises: how long does someone need to occupy the house as a residence for it to be

This is one of our 1955 Premium articles

To see this article in full and unlock access to our complete library of 1955 articles click 'subscribe & unlock' below:
SUBSCRIBE & UNLOCK

Subscriptions include a 14 day free trial
+ money back satisfaction guarantee

Begin your tax saving journey today

Each month our tax experts reveal FREE tax strategies to help minimise your taxes.

To get Tax Insider tips and updates delivered to your inbox every month simply enter your name and email address below:

Thank you for signing up to hear from us!