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The taxpayer bought a property in which he said he lived with his then girlfriend from April 2010 to October 2013. During that period a tenant also shared the whole property with them.
In October 2013 the taxpayer moved back to live with his parents and let the whole property until it was sold in February 2016.
The taxpayer claimed only or main residence relief and lettings relief on the gain from the sale. HMRC refused. However due to an administrative error the department did not contest the lettings relief claim.
On the taxpayer’s only or main residence relief claim HMRC said that even if he had lived in the property it lacked any degree of degree of permanence or continuity. He had lived with his parents both before and after the potential period of residence at the property. He did not change his address...
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