Capital Gains Tax

I've added a link to Her Majesty's Revenue and Customs capital gains help sheet pdf "Husband and Wife, Civil Partners, Divorce Dissolution and Separation" under 'Resources.' This explains how husbands and wives and civil partners are treated for CGT and the help sheet deals with transfers between spouses and civil partners who are living together as well as when separation has occurred.

The section about Private Residence Relief covers relief from CGT on one's main residence and the final three years of ownership of the former matrimonial home.