Abigail Bartlett

When a person sells their family home, they do not usually need to concern themselves with capital gains tax (CGT), as they have the benefit of Principle Private Residence (PPR) relief to utilise against their main residence at the time of sale to prevent any capital gains tax arising. However, when an individual owns investment property, CGT may be payable when any of these additional properties are sold. We take a look at when an individual may need to consider CGT and the possible impact.

Everyone who owns a property has the benefit of Principle Private Residence (PPR) relief to utilise against their main residence at the time of sale to prevent any capital gains tax arising. To meet the definition of "main residence", an individual must actually occupy the property; ways this can be evidenced include, utility bills, bank statements and being registered on the electoral roll.

Abstract Fatty acid β-oxidation (FAO) is a central catabolic pathway with broad implications for organismal health. However, various fatty acids are largely incompatible with standard FAO machinery until they are modified by other enzymes. Included among these are the 4-hydroxy acids (4-HAs)-fatty acids hydroxylated at the 4 (γ) position-which can be provided from dietary intake, lipid peroxidation, and certain drugs of abuse.