Capital gains tax – Principal private residence relief (PPR) changes
Post Author:
Anne Melville
Date Posted:
November 28, 2018
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Changes to Principal private residence relief (PPR) will take effect from April 2020:
- The final period exemption allowing PPR For the last 18 months of ownership, provided that the property was a principle private residence at some point, will be reduced to 9 months.
- Lettings relief will only be available to those who are in shared occupancy with a tenant.
These measures appear to be further attacks on residential landlords.
