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19 November 2013 / Helen Lewis
Issue: 4429 / Categories: Comment & Analysis , Capital Gains , Only or main residence

The collapse of a relationship can be a key factor in a claim to only or main residence relief


  • Does occupation of a property amount to residence?
  • Evidence of the taxpayer’s intention is key.
  • Take practical steps to demonstrate occupation.
  • Ensure clients keep the right documentation.

Over the past four years there have been a significant number of cases involving only or main residence relief heard at the First-tier Tribunal.

A striking feature of the cases is that most of them involve relationship breakdown. Of these only two were decided in favour of the taxpayer.

The tax consequences of moving to another property are probably the last thing that will occur to a client whose relationship is breaking down. However for the tax adviser this should certainly be a key consideration.

Is there anything that we can learn from these cases to protect the tax...

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