Rent-a-room relief claim fails

The taxpayer was a self-employed mortgage adviser who owned four properties one of which M was occupied by her husband and children.

The taxpayer claimed she lived at W from which she received rental income and claimed rent-a-room relief on the basis the property was her main residence.

Evidence did not support her contention. She was registered at M on the electoral roll had official documents and her business registered at the address and garaged her car there as required by her insurance.

W was not a pleasant place in which to live. It was in a state of disrepair and work could be carried out only when the tenants were there because they kept a Rottweiler guard dog which frightened the builders.

The taxpayer claimed to stay there most nights and said a document signed by the tenant confirmed the taxpayer lived...