CGT and the private residence

How private residence relief operates together with a consideration of the private residence election where two properties are owned

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Tags: principal private residence relief Lewis v Rook Makins v Elson Methuen-Campbell v Walters qualifying residence Private residence Morgan v HMRC Dutton-Forshaw v HMRC Varty v Lynes Anti-avoidance Disposals by beneficiaries Griffin v Craig-Harvey Hold-over relief Moore v Thompson Honour v Norris Fox v Stirk Ricketts v Registration Officer for the City of Cambridge