Capital Gains Tax | Disposal of main residence

7th August 2017


The capital gains tax (CGT) exemption for gains made on the sale of your home is one of the most valuable reliefs from which many people benefit during their lifetime. The CGT exemption is available whatever the level of the capital gain on the sale of any property that has been your main residence. In this briefing we look at the operation of the relief and consider factors that may cause it to be restricted.