Course description
Principal Private Residence Relief (PPR) is a relief that enables taxpayers to sell their homes without having to pay capital gains tax. In order to claim the relief, the property being sold must be the tax payer’s main residence.
This handy 30 minute guide will explore what a main residence is for capital gains tax purposes, the legislation definition, what is ‘appurtenant’ and ‘curtilage’, garden and grounds, what if there is more than half a hectare, and whether additional out-buildings are allowed.
It is presented by Megan Saksida, a specialist in private client taxes who is a regular and popular speaker.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
Principal Private Residence Relief (PPR) is a relief that enables taxpayers to sell their homes without having to pay capital gains tax.
In order to claim the relief, the property being sold must be the tax payer’s main residence.
What You Will Learn
This short webinar will cover the following:
- What is a main residence for capital gains tax?
- The legislation definition
- What is appurtenant?
- What is curtilage?
- What is garden and grounds
- What if there is more than half a hectare?
- Are additional out-buildings allowed?
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...