Susan Bradley (TC2560)
The taxpayer and her husband owned 118 Ashley Road. The taxpayer also owned a house on Exning Road and a flat on Weston Way both of which were usually occupied by tenants.
The taxpayer left her husband in August 2007 and moved into the Weston Way flat which had been unoccupied.
Her intention was to divorce her husband. She sought no financial support from him and visited Ashley Road only to collect her post. She did not change the address on her bank accounts or utilities but did claim single occupier relief for council tax on the Ashley Road and Weston Way properties.
The taxpayer moved out of the flat and into the Exning Road property in April 2008 because the tenancy on the house had come to an end. She put the property on the market prior to moving in. The decorative state was poor ...
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