Private Residence

01 June 2026

Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning

26 May 2026

High Value Council Tax Surcharge
High Value Council Tax Surcharge (HVCTS – aka the ‘mansion tax’). HM Treasury and HMRC are seeking views on the design and delivery of the HVCTS, a new charge on residential properties worth Ł2 million and above in England

26 May 2026

Top 5 Links - the inheritance tax residence nil rate band
The inheritance tax residence nil rate band

22 May 2026

IHT planning with the private residence - what you need to know
When it is appropriate and when it is not to do IHT planning with an individual’s main residence

13 May 2026

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

08 April 2026

Annual Tax on Enveloped Dwellings (ATED)
2026/27 charges for the annual tax on enveloped dwellings and the latest statistics

07 April 2026

High Value Council Tax Surcharge
High Value Council Tax Surcharge (HVCTS – aka ‘mansion tax’). The OBR has provided more details on its costings for the HVCTS announced in last year’s Budget

01 April 2026

The latest Nationwide view on affordability
Nationwide’s latest research around house affordability which showed that, whilst affordability had improved across all regions in Great Britain over the past year, there was also considerable variation in affordability within regions

06 March 2026

Another successful claim for the lower non-residential rate of stamp duty land tax to apply
A case where HMRC tried, and failed, to persuade the First-tier Tribunal (FTT) that a property that included a public towpath would not qualify the residence for mixed-use treatment for stamp duty land tax

02 February 2026

Planning with owner-occupied property - SP10/79
HMRC Statement of Practice 10/79 and its implications to estate planning with property

27 January 2026

Nationwide view on affordability for first-time buyers
Nationwide’s latest research around house affordability for first-time buyers, which, it believes, has improved

07 January 2026

Planning with owner-occupied property - relevant case law
Important case law relating to the uses of owner-occupied property in estate planning

07 January 2026

Planning with owner-occupied property on death
Using owner-occupied property in estate planning on death

06 January 2026

Planning with owner-occupied property during lifetime - a detailed consideration
IHT planning with owner-occupied property during lifetime

18 December 2025

Nationwide house price review and outlook for 2026
Nationwide’s latest house price review. It believes that a slight easing in affordability pressures has helped to underpin buyer demand

18 December 2025

Another successful claim for the lower non-residential rate of stamp duty land tax to apply
A case where HMRC tried, and failed, to persuade the First-tier Tribunal (FTT) that a separate storage unit purchased with an apartment was purely residential for stamp duty land tax purposes