Capital Gains Manual

CG65574 - Private residence relief: dependent relative: who is a relative?

The legislation does not define who may be regarded as a relative. You should include the following:

路 a blood relation

路 a person who, while under the age of 16 years was an `adopted child바카라 사이트� of the claimant

路 the husband or wife (or widow or widower) of a blood relation. For example, a stepfather (or mother), a son (or daughter)-in-law, an aunt바카라 사이트檚 husband, an uncle바카라 사이트檚 wife

路 a stepbrother (or sister) and a stepson (or daughter) - whether a blood relation or not

路 a foster parent and a foster brother (or sister) where the foster parent had custody of and maintained the foster child at his or her own expense when the child was under the age of 16

路 a blood relation of the claimant바카라 사이트檚 deceased wife (or husband).

Note that this rule continues to refer to 바카라 사이트渉usband and wife바카라 사이트� situations as it concerns conditions that must be met at 5 April 1988, which pre-dates the introduction of civil partnerships and same-sex marriage.