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Changes to capital gains tax private residence and letting reliefs
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[ { "caption": "Capital Allowance Changes", "link": "/products-services/client-communications/client-letter/capital-allowance-changes/", "newWindow": false, "internal": 2268, "edit": false, "isInternal": true, "internalName": "Capital Allowance Changes", "type": "internal", "title": "Capital Allowance Changes" }, { "caption": "Entrepreneurs Relief", "link": "/products-services/client-communications/client-letter/entrepreneurs-relief/", "newWindow": false, "internal": 2301, "edit": false, "isInternal": true, "internalName": "Entrepreneurs Relief", "type": "internal", "title": "Entrepreneurs Relief" }, { "caption": "Structures and Building Allowance", "link": "/products-services/client-communications/client-letter/structures-and-buildings-allowance/", "newWindow": false, "internal": 2340, "edit": false, "isInternal": true, "internalName": "Structures and Buildings Allowance", "type": "internal", "title": "Structures and Building Allowance" }, { "caption": "VAT reverse charge for construction services", "link": "/products-services/client-communications/client-letter/vat-reverse-charge-for-construction-services/", "newWindow": false, "internal": 2361, "edit": false, "isInternal": true, "internalName": "VAT reverse charge for construction services", "type": "internal", "title": "VAT reverse charge for construction services" } ] Back to all productsThis letter considers the changes to capital gains tax Private Residence Relief from 6 April 2020.
Contents of the letter:
- the reduction in the final period of ownership exemption from 18 to 9 months
- transfers between husband and wife situations
- changes to the availability of lettings relief, including a worked example and
- circumstances where ‘need to report’ applies and a special return is required within 30 days of completion.