Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Temporary accommodation

09 April 2013
Issue: 4397 / Categories: Tax cases , Admin , Capital Gains , Only or main residence

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 ...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon