The following Private Client practice note provides comprehensive and up to date legal information covering:
FORTHCOMING CHANGE: As originally announced at Budget 2018, the government ran a consultation between 1 April and 1 June 2019 on proposals to curtail capital gains tax (CGT) principal private residence (PPR) lettings relief in order to better target the relief at owner occupiers and to reduce the automatic final period exemption for PPR relief from 18 months to nine months except in specified circumstances, as well as some technical aspects of the operation of the relief. On 11 July 2019, the government published a policy paper, draft legislation and an explanatory note. These changes, if enacted as part of Finance Bill 2019–20, will take effect from April 2020. For more information, see News analysis: Draft Finance Bill 2019–20—Private Client analysis.
Principal private residence (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 residence can be either a UK residence or an overseas residence (subject to certain conditions regarding the taxpayer’s tax residence status). If it has not been the only or main residence throughout the period of ownership (subject to certain permitted absences)
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Private nuisancePrivate nuisance is an unlawful interference with a person's use or enjoyment of land or some right over or in connection with it. Interference must be unreasonable, and may be caused, eg by water, smoke, smell, fumes, gas, noise, heat or vibrations. Where the defendant has not
This Practice Note provides guidance on claims for ‘use and occupation’ or mesne profits, and how and when double rent or double value can be claimed.Claims for use and occupationA claim for use and occupation is possible where there is occupation of land without an express agreement fixing the
Issue estoppel is a sub-species of the res judicata doctrine (see Practice Note: The doctrine of res judicata). In addition to the general key requirements for establishing a res judicata (see Practice Note: Key requirements to establish a res judicata), this Practice Note considers the specific
For guidance on the basic features of the doctrine of estoppel and the different classifications it has been subject to, see Practice Note: Estoppel—what, when and how to plead and related content.Promissory estoppel—what is it?Where A has, by words or conduct, made to B a clear and unequivocal
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