Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 248E
Relief on disposal of joint interests in private residence
Section 248E provides a capital gains tax relief when joint owners of two or more dwelling-houses swap their interests so that each person ends up as sole owner of the property they use as their main home.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.