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Entitlement to main residence relief on a property divided into flats.
My client used to live in a large house in the countryside. After her children grew up they moved out and a few years later she and her husband separated. Because she no longer needed such a large house she sold part of it as a flat on a long lease. A few years after that she sold another wing of the house as another flat again on a long lease.
Having been used to living alone in a substantial property she found it difficult to adjust to living so close to her new neighbours so used part of the sale proceeds to build a self-contained bungalow in the grounds. This shares the same driveway as the main house but has its own secluded garden. So far as I am aware it has not been legally separated from the land on which the original house...
