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CAPITAL GAINS TAX |
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Adult placement carers See TM ¶6170 On the disposal of a taxpayer’s principal private residence (PPR) any area set aside exclusively for the purposes of a trade or similar will not attract PPR relief, leaving part of any gain made left to charge. Under a government scheme, Shared Lives, carers may be required to set aside a room for an adult to stay with them. Where this is the case, for disposals after 9 December 2009 the relief will be not be restricted for that room.
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