Commentary

C3.1706A PPR relief and sale of home to a relocation company, or grant of option

Capital gains tax
Capital gains tax | Commentary

C3.1706A PPR relief and sale of home to a relocation company, or grant of option

Capital gains tax | Commentary

C3.1706A PPR relief and sale of home to a relocation company, or grant of option

PPR relief is available if, on the relocation of employment, an employee sells their home to a relocation company (or business) under arm's length arrangements set up by the employer and becomes entitled to a share of the profit on the resale of the home by the relocation company. The gain arising on the sale by the employee to the relocation company will be either fully or partially exempt according to the normal rules.

The share of profit will be exempt to the same extent as

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