Private Residences

As announced From 6 April 2020, the 18 month period will be reduced to 9 months as tax free period when a person's main home is sold. Where the home owner or their spouse is disabled or has moved into a residential care-home, the 36 month tax free period will still apply.

Rollover Relief

Disposals of payment entitlements by farmers under the EU Basic Payment Scheme will qualify for business asset rollover relief with retrospective effect from 20 December 2013.