I4.538 Chargeable Gains And PPR Relief

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Commentary

IHT, trusts and estates

There is a general exemption from CGT on a disposal of a principal private residence¹ (see I3.213). This is commonly known as principal private residence (PPR) relief.

Given that there is a CGT base value uplift in the value of a deceased's assets this exemption is not important

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E5.406A Employees of European Union institutions—tax exemptions

A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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