Possible changes to CGT private residence relief

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The government is currently consulting on important changes to private residence relief that are likely to be introduced from 6 April 2020.

The two possible changes, announced in the Autumn 2018 Budget are:

  • Firstly to limit to just 9 months the period prior to disposal that counts as a period of deemed occupation
  • The second is to limit “letting relief” to periods where the taxpayer is in shared occupation with the tenant