Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs

On 1 April 2019 HM Revenue & Customs (HMRC) and HM Treasury (HMT) published a consultation document “Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs”. The consultation sought views on changes announced at Budget 2018 to lettings relief and the final period exemption. In addition, the consultation suggested some technical changes to aspects of the private residence relief (PRR) rules to make them fairer
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