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TaxRobin
TaxRobin, Tax Consultant
Category: Tax
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Experience:  International tax
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My husband who was a UK tax resident bought a property in the

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My husband who was a UK tax resident bought a property in the UK in April 1987. His father who was on benefits as a drug addict lived there rent free until he died in 2010. My husband died in 2013 having previously transferred the property to me. Am I entitled to relief under S226 TCGA 1992?
Submitted: 2 years ago.
Category: Tax
Expert:  TaxRobin replied 2 years ago.
Hello and thank you for allowing me to assist you.
The property must have been occupied rent-free and without any other consideration by the relative from before 6th April 1988. A dependent relative per s 226(6) TCGA 1992 may be either:
any relative of his/her or of his/her wife/husband who is incapacitated by old age or infirmity from maintaining himself or herself,
or his/her or his/her wife’s/husband's mother who, whether or not incapacitated, is either widowed, or living apart from her husband, or a single woman in consequence of dissolution or annulment of marriage.
As long as the father was in residence before 6th April 1988 it appears you are covered under s 226(6) TCGA 1992.
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