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Jun, 2017

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Thread: CGT Question

  1. #11
    Join Date
    Jul 2011
    Posts
    888

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    Six months may do it but it can't just be "living"...it needs to be Actually Living. As in - moved in, on the electoral role, registered there with a doctor/dentist/schools (if children present) etc, changed address with banks, credit card, all the usual guff.

    If she did that, she would get the time that she spent there, plus 18 months.

  2. #12

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    See "Moore vs HMRC" for a case where an individual lived in a property for 8 months, and still did not qualify for PRR.

    The driver is quality, as well as quantity of occupation. As emwithme has said, you need to demonstrate all the usual things that anyone would normally do when they moved house, as well as physically move in. You cannot just set up a Royal Mail redirect and hope to get the relief (as one client suggested to me!)

  3. #13
    Join Date
    Jul 2016
    Posts
    364

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    However if you both moved back in she'd get letting relief as well as residential relief. I believe there was also a case where the time spent was just a few months but they still qualified because they had intended to move in permanently and it was something like a change of job that required them to move out again.

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