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Claritax Books - Book of the month

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Claritax Books are Independent publishers of UK tax books for accountants, tax advisers and other tax professionals and we are pleased that they have agreed to partner with the ICPA to offer all members 20% off a specially selected book each month.

April Book of the Month: Main Residence Relief

Book MRR

Our April “book of the month” from specialist tax publishers Claritax Books is a detailed guide to the familiar CGT relief, written by barrister Ximena Montes Manzano of Temple Tax Chambers. The book is available to everyone but with an exclusive discount for ICPA members.

Main Residence Relief offers practical commentary on a topic that is familiar to most tax advisers but that contains numerous pitfalls for the unwary.

The book addresses all the issues that typically arise when considering this important relief, including the meaning of “dwelling-house”, the inclusion of gardens and grounds, and the practicalities and principles to consider when electing between multiple residences.

Normally costing £68.50, Claritax are offering ICPA members an exclusive 20% discount during April.

Click here for your discount code

Contents include:

  • Historical overview
  • Residence in context
  • Meaning of dwelling-house
  • Gardens and grounds
  • Job-related living accommodation
  • Main or only residence relief in practice
  • Lettings relief
  • Electing between multiple residences
  • Restrictions on relief
  • Disposals in connection with divorce and dissolution of civil partnerships
  • Trusts, settlements and personal representatives
  • Main residence of dependent relative before April 1988

A full table of contents, together with an extract, may be viewed on the publishers’ website. The book may also be bought from that page, with or without the special ICPA discount.