Commentary

C2.1136 Computation of gains and losses on RPI disposals—main rules

Capital gains tax
Capital gains tax | Commentary

C2.1136 Computation of gains and losses on RPI disposals—main rules

Capital gains tax | Commentary

Residential property gains or losses

C2.1136 Computation of gains and losses on RPI disposals—main rules

The rules in C2.1130–C2.1138 apply to disposals made prior to 6 April 2019. For disposals made on or after 6 April 2019, see C2.1139–C2.1165. Transitional rules apply to unused losses existing at 6 April 2019 that have accrued on disposals made prior to that date. See C2.1142 for further details.

For gains accruing on after 6 April 2016 legislation is introduced relating to 'RPI disposals', ie the disposal of a residential property interest that is not an NRCGT disposal (as to which see C2.1130)1. The

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