Can someone help explain CGT liabilty please

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    #16
    If you know of no reason I suggest a good reading of s223 (3) TCGA.

    She's moving into the grounds, not the house itself, therefore the three year exemption does not apply as she never returns. Her new residence is not the same as the old residence.


    (I'm not sure why you posted a link that seems to rely on ESC/D4 - absent owing to job requirements?)

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      #17
      The example was to point out the the use of the property whilst absent is not restricted. The OP's Mum is moving back into the original house she bought. She is not camping in the garden.
      "She's moving into the grounds, not the house itself," what makes you say that. ?

      Regards Peter

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        #18
        Originally posted by htrj View Post
        She will have accomodation in the grounds of the house discussed within the next few weeks.
        Seems pretty clear to me that she's not living in the house itself.

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          #19
          I completely missed that, thanks Telometer. The OP will have to explain that in detail. No you mean in Spain or on the UK. Regards Peter

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            #20
            Mother has not declared residency in Spain. Where has she lived? Good question, one week here one week there, without going through her diary I couldnt say where she'd spent most of her time. Her tax is paid in the UK. Her doctor is in the UK. Post delivered to UK address.
            Mother will temporarily be returning to the lodge in the garden which has not been included with the current tenancy of the main house.
            Mother will return to live in the main house for three to five years before parting with it and will probably move back into the house in January 11, within the 36 months PRR, although she would have preferred to wait until Jan 12.

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              #21
              The lodge is in the garden of the house in the UK and she will be moving back into the main house either at the end of this tenancy (jan 11) or in Jan 12 which ever is most financially beneficial.

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                #22
                Then how long is she going to stay in the main house. Regards Peter

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                  #23
                  Sorry, I thought id mentioned that before.

                  She will be living in the house for 5 years before selling it.

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                    #24
                    Ignoring her temporary residence in the Lodge House then it appears all her periods of absence qualify as absence for any reason not exceeding 36 months each as detailed in the link I gave you. Therefore there will not be a CGT liability on disposal after the 5 years of living back in her PPR ( the main house ) I suggest now you understand more about this scenario then you write a letter to HMRC being quite specific of the real facts and ask them to confirm these periods of absence and the exemption that will be applied. Eventually they may reply but make calls first to ensure you send it to the correct office. Regards Peter

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