Commentary

C2.1149 Direct disposals of assets partially chargeable before 6 April 2019

Capital gains tax
Capital gains tax | Commentary

C2.1149 Direct disposals of assets partially chargeable before 6 April 2019

Capital gains tax | Commentary

C2.1149 Direct disposals of assets partially chargeable before 6 April 2019

Essentially, this category covers mixed use properties and properties which have changed between residential and non-residential usage over the period of ownership.

A direct disposal of an interest in UK land is chargeable to tax under this category where it consisted of or included a dwelling prior to 6 April 2019 and was made by a person who was not exempt before that date (ie it does not fall within the rules for 'Direct disposals not chargeable before 6 April 2019' described under C2.1147), and either1:

  1.  

    •     the asset was

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