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Readers' forum: A long story

26 March 2019
Issue: 4689 / Categories: Forum & Feedback
Only or main residence relief on former matrimonial home.

A husband (H) and wife (W) decided to buy a plot of land from W’s parents to build a new home. The plot included part of the parents’ home and planning permission was granted in March 2015. Subsequently work on the new home started and H W and family continued to live in their existing family home.

In June 2016 the plot was transferred from W’s parents to H and W in equal shares for £180 000.

In August 2016 H and W sold their home to fund the ongoing building work and moved to rented accommodation.

In November 2016 there were marriage difficulties and H moved to other rented accommodation. After staying with her parents for a month W moved to the newly completed house with their two children.

In May 2018 H and W divorced. The house was valued at about £900 000 less sale...

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