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Implications of the changes to Principal Private Residence Relief


The Autumn Statement contained a surprise announcement that the "last 3 years" exemption for principal private residence relief will be reduced to 18 months for disposals on or after 6 April 2014. This article looks at how significant the change could be with a ‘back to basics' look at three situations which will be affected.

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Tags: Tax, Taxation, Property, PPR, Principal private residence relief, Capital Gains.

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