In November 2018 we published a commentary in our Briefing Note entitled Recent Changes to Capital Gains Tax Rules on Principal Private Residence Relief regarding the First Tier Tribunal and Upper Tier Tribunal decisions in the case of HMRC v Higgins and almost a year later the Court of Appeal have delivered their judgement following an appeal by the tax payer.
Read our latest Briefing Note to find out more: Capital Gains Tax and Principal Private Residence Relief: Court of Appeal Decision in HMRC v Higgins [2019].
If you have any questions or concerns relating to how Principal Private Residence Relief might apply to you then please contact a member of the Wealth Planning team who would be happy to assist.
