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Thirteen and tied

11 June 2008
Issue: 4162 / Categories: Forum & Feedback
Does an unoccupied property qualify for relief on sale?

A new client (Mrs J) and her late husband jointly inherited a property in 1994 when they were living in tied accommodation on a farm where her husband had worked all their married life. They had to continue living in the tied accommodation but kept the inherited property intending to move in when Mr J retired. Sadly he contracted cancer in 1996 but continued to work on the farm until March 2001 eventually dying in 2004. His ill health during the last three years of his life would have made a move difficult and they were allowed to remain in the tied cottage.

Mrs J continued to live in the cottage after her husband's death intending to move into the inherited property after some renovation work had been undertaken. However she was subsequently given the opportunity of purchasing the tied...

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