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Capital Gains Tax

Scottish Land & Estates has submitted its response to the UK Government consultation “Implementing a capital gains tax charge on non-residents”.

Scottish Land & Estates We believes proposals to prevent homeowners electing their primary residence arewere inequitable and should be reconsidered.  HMRC should not decide which property is considered a primary residence.  There could be significant difficulties for people who reside and own a home in the countryside, but who have work commitments and rent accommodation in urban areas because that is where there job is.  We contend that should the UK Government proceed with the removal of the election then proprietors should be able to make a reasonable case as to which property is their main residence. 

Our consultation response can be found here.



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