Paella and property

My client is about 60 years old and has gone to live in Spain where she and her partner (they are not married and currently have no plans to marry) run a bed and breakfast business.

She still owns a property in the UK which was her main residence before she moved abroad. The UK property has been let out for some but not all of this time.

It is her partner who actually owns the Spanish property and he is the registered proprietor of the bed and breakfast business.

Apparently for local tax and social security purposes he employs our client although we understand that this is for a nominal wage.

Our client’s plan is that she and her partner will return to the UK when they are too old to run the business. At...