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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

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