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Wade Llewellyn (TC02726)
The taxpayer and his partner lived at 10 Netley Terrace Southsea a property purchased as tenants in common in 1976.
He purchased 10 Henderson Road in 1996 moving in with a sleeping bag and basic necessities following relationship difficulties. The house was in a poor state and took a year to refurbish – during which time the taxpayer returned to Netley Terrace to collect mail and carry out work.
His relationship with his partner had improved by the summer of 1998 and he moved back to Netley Terrace renting out Henderson Road. Letting continued until 2005 when following further work the property was sold in May 2007.
HMRC requested information to support the claim that only or main residence relief and lettings relief applied to Henderson Road because the department’s information was that the taxpayer had lived permanently at Netley Terrace.
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