The Protector arrangement with the Gift and loan back of a primary place of residence - can this cause any issues with the main residence exemption from a capital gains tax point of view?

It won't cause any issues to the main residence exemption or CGT issues as long as the PPOR is not in the option deed and the option is not exercised on it.

Please be advised this is general information only, and is not to be taken as legal advice. If you would like more information, or have a legal query, please contact Abbott & Mourly directly.
Reviewed: 17/01/2024