Not long enough

A married couple lived in a house they bought in 1969. The husband inherited a second house Alder Grove from his father in 1992 which his stepmother occupied until her death in May 2007 after which the husband gave his wife joint interest in the property.

In October 2007 the couple sold Alder Grove and claimed only or main residence relief under TCGA 1992 s 222. HMRC disallowed the claim and assessed the couple to capital gains tax.

They said they had intended to make Alder Grove their home and lived there briefly but when they received an offer from a neighbour to buy it they decided to accept. The longest period the couple had lived in Alder Grove was three weeks.

The First-tier Tribunal found the quality of occupation did not amount to residence...