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Capital Gains Tax (CGT)

  • Tax payable on the sale or transfer of property after any exemptions. A house formerly occupied by an owner would once normally automatically be exempt from the first three years of any gains. This ended on 6 April 2021.  Living in a house whilst renovating is not classed as residency!

See also

Published: 21 October 2013 Last Updated: 13 January 2022