Main Residence - Capital Tax Update

This course will examine changes affecting the taxation of a taxpayer’s main home during the last few years. It is an essential update to bring delegates up to speed with the changes starting in 2020, as well as those during the previous few years.

The course will cover:

• Capital Gains tax on Main residence disposals – the changes in Finance Act 2020
• Capital Gains tax return and payment of tax, UK residential property, Finance Act 2019 changes and practicalities
• Inheritance tax residential nil rate band enhancement, including worked case studies. How does it work? How does downsizing relief work?
• Stamp Duty Land Tax changes in the last few years – the additional rate and when it applies and Scottish variation
• Any other main residence issues cropping up, including a review of recent Tribunal appeal cases