A barn is purchased and several years later it is converted to a dwelling that is then used as a main residence. Most of the gain relates to the increase in value of the dwelling.
An unmarried couple jointly owned a property for 14 years before the woman moves out. The man remains there for five years before moving out and selling his share to the woman who subsequently sells the property a year later. At what point in the calculation is main residence relief under TCGA 1992, s 222 given?