Only or main residence

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The interaction between main residence relief and entrepreneurs’ relief is examined by KEVIN SLEVIN

A client’s elderly mother has had to move into rented sheltered accommodation and seems unlikely to return to her home

A married couple purchased a six-bedroom house and other buildings as well as a nearby three-bed cottage which all together surround a courtyard. The cottage had previously been transferred to the wife and used as additional accommodation and some lettings

MJ and BA Harte (TC1951)

A J Clarke (TC1461)

On his death, a client left the matrimonial home to his widow. However, his widow was already living in a nursing home so it was not her only or main residence after acquisition

PAUL BENNEY considers the tax aspects of selling land

Martin Benford (TC1309)

D Lowrie (TC1170)

Do some of your clients change dwelling house as though moving from one oasis to another? RICHARD CURTIS warns that tax relief can dry up suddenly

A husband and wife own a property jointly, but a second property has recently been purchased solely in the husband’s name. The husband and wife will both live for part of the week in one property and part in the other

An 80-year-old widower has gifted a 99% interest in his only or main residence to his daughter who lives with him. The father will continue to pay all of the outgoings on the property

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