Q&As

An estate was left on discretionary trust. Is PPR available where the personal representatives dispose of a property in which an individual lived at the date of death and continued to live for a period after death at the discretion of the trustees?

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Published on LexisPSL on 26/09/2017

The following Wills & Probate Q&A provides comprehensive and up to date legal information covering:

  • An estate was left on discretionary trust. Is PPR available where the personal representatives dispose of a property in which an individual lived at the date of death and continued to live for a period after death at the discretion of the trustees?

We are unable to comment on the availability of principal private residence relief (PPR) as this will depend on all the precise facts and circumstances of the case.

PPR relief is a relief from capital gains tax (CGT). It is available on the gain realised on the disposal of a dwelling house or land occupied and enjoyed with the dwelling house, which is or has at any time during the period of ownership been the only or main residence of the owner. The relief is only available on disposals by individuals, trustees and personal representatives (PRs), not on disposals by companies. See Practice Note: CGT—PPR relief for further general guidance on PPR relief.

We note that the sale of the property in this case will be by the PRs, a

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