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This is just a gentle reminder that following the Chancellor’s Autumn Statement the period for avoiding a Capital Gains Tax (CGT) on the sale of the Principal Private Residency for the party(ies) who have not occupied  will reduce from 3 years to 18 months with effect from 6 April 2014.

Should you have any queries on this then please feel free to contact me or Tara in our Tax department in our Taunton office.

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