Taxation logo taxation mission text

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

Readers’ forum: Sussex by the sea

17 November 2015
Issue: 4527 / Categories: Forum & Feedback

Can a property now used for short-term lets still be a main residence?

My clients are a husband and wife who have owned their home in Sussex for more than 20 years. In summer 2014 they decided to rent a flat in London because the husband works there and wanted to reduce the time spent on commuting. He would remain in London for three or four days each week while the rest of the family remained in the house in Sussex.

From summer 2015 the clients decided to spend more time in London. Two of the children were at university and the other works in the city. My clients advertised their home in Sussex for short-term letting. No letting is for more than seven days and most are for the weekends only. The clients let the property only when it suits them so they often turn down requests for a weekend let if they want to spend time there...

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