Separated or not?

The taxpayer bought a house after separating from his wife. The property was in an uninhabitable state and he could not move in for a fortnight.

He said he worked on the house while he was living in it during which time the building had no heating no facilities for cooking or food storage and hardly any furniture. He took showers and ate meals at the matrimonial home or at his mother’s house.

All the taxpayer’s correspondence continued to be sent to the matrimonial home although he said he did not register the change of address for security reasons. The only evidence that supported the taxpayer’s occupation of the property were utility bills stating that electricity and water were supplied to the house.

He sold the property six months after he bought it and claimed only or main...