Putting the pieces together for tax and private residences

What will I learn?

This webinar will help you:

  • Understand the meaning of residence for CGT main residence relief
  • See when the period of ownership and occupation begins, including following development in the garden and grounds
  • Understand how the Residence Nil Rate Band works, and how a lifetime gift of a main residence may not be effective for IHT purposes
  • Understand when a property may qualify for mixed use for SDLT purposes, including a review of recent case law on gardens and grounds with residential property.

Our Speakers

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Andy is a Senior Technical Writer at Croner-i Tax.  He specialises in personal taxes, property tax and OMB. He is Product Champion for Tax Insight.  He was a Senior Policy Adviser at the government’s independent Office of Tax Simplification, from shortly after the office was formed in 2010 until its closure in early 2023. Previously he was Tax Technical Director at Bishop Fleming, a mid-sized firm based in the southwest. Andy’s background is tax training, having worked at EY and KPMG on their national tax training teams, and has appeared on the tax conference circuit for over 30 years.

Andy Richens

Jo is a Senior Technical Writer at Croner-i Tax.  She is experienced in inheritance tax, capital gains tax, trust tax, probate and estates, and income tax compliance. She is Product Champion for Key Data.  Jo joined Croner-i in January 2024, and prior to that had spent 20 years working in practice, starting out as an auditor and gaining her CTA qualification in 2008.  Jo has extensive experience in dealing with personal tax compliance, but in the latter part of her time in practice focused on advising clients on inheritance tax matters with a particular emphasis on the use of trusts to help mitigate liabilities.  She also advised on capital gains tax issues and gained practical experience of dealing with probate and estate tax.

Jo Lawless

Zigurds is a Senior Technical Writer at Croner-i Tax.  He specialises in stamp taxes, ATED, pensions taxation and is Product Champion for our Stamp Taxes In-Depth commentary.  Zigurds joined Croner-i in June 2019, after many years of contributing to Croner publications as a freelance author. During his 45-year career in tax, he has worked, inter alios, for Butterworths (Tolley), the Association of Chartered Certified Accountants, BDO UK and BDO Global. He combines his work with Croner with his ongoing role as Tax Coordinator, Europe for Moore Global.

Zigurds Kronbergs

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Testimonials

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""Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when a printer took a galley.""

""Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when a printer took a galley.""