Changes in main residence relief
| Category | Technical Articles |
| Author | Severin Alexander |
Article by Arthur Sellwood, former Inspector of Taxes. This article appeared in the July 2005 issue of Tax Adviser.
KEY POINTS
- Main residence is an important feature of tax legislation
- An extra-statutory concession gets into the statute
- Anti-avoidance at the heart of the principal change
- Some transitional relief
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