The Rudge Revenue Review – Issue 30

Home Publications Rudge Revenue Reviews The Rudge Revenue Review – Issue 30
25th August 2022

It is not uncommon when an individual acquires a new home for him to make substantial improvements to it. Sometimes the improvements are so substantial that only a minor part of the original structure remains. Sometimes it proves cheaper to demolish the original structure and to build an improved one than to improve the original structure. How does Main Residence Relief apply in such circumstances?