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Replies to Queries

27 October 2004
Issue: 3981 / Categories:


Readers' Forum


Replies to Queries — 2



Another fine Mesher


Our client was divorced in 1962 and, as part of the settlement, the court ordered him (with a Mesher order) to provide his former spouse with a residence. This was complied with and our client remarried and lived elsewhere in the UK.



Readers' Forum


Replies to Queries — 2



Another fine Mesher


Our client was divorced in 1962 and, as part of the settlement, the court ordered him (with a Mesher order) to provide his former spouse with a residence. This was complied with and our client remarried and lived elsewhere in the UK.


The former wife has now died and the taxpayer wishes to sell her residence. The property has always been owned by the taxpayer and he has never resided there. The former wife would pay the normal property running costs, but would seek financial assistance from our client in the event of any major capital expense. Does TCGA 1992, s 225 allow our client to claim the principal private residence relief under TCGA 1992, s 222 or does TCGA 1992, ss 68 to 98 (s 73 in particular) deny him this relief?


Views on this apparent conflict are welcomed.


(Query T16,501)

Issue: 3981 / Categories:
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