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Hamlet, Homer and CGT exemption for an inherited house

Publication date: 08 Apr 05 | Source: WEEKLY TAX BULLETIN

Issue: No 14 8 April 2005

Pages: 512-514


In order to benefit from the CGT exemption on an inherited home, that the beneficiary plans to use as their main residence, they must inhabit the property from the deceased's death. This places them in the akward position of moving in as soon as the deceased is taken away in order to enjoy the CGT exemption.


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