Thank you for your reply.
It would make no difference whether mum is a dependant due to care needs. There was relief available in the old day and it stopped for any residence acquired after 5 Apr 1988 (page 7 of HS283 attached).
Let me explain what I mean by partial residence relief.
You move into property A on completion and make it your main residence.
Mum and dad move into property B .
You live in property A for say 3 years and then change residence to property B. Mum and dad move into property A.
You sell property A in say end year 6. First three yearswould qualify for private residence relief as you were living there. Final 18 months would also qualify for additional relief.
You are left with 18 months that form chargeable gain forCGT purposes.
As far as property B goes for CGT purposes .. it is now your main residence from the timeyou moved in from property A to the time you decide to sell it.
Provided mum and dad are paying rent on property B, then this property would qualify for letting relief (page 6 of HS283).
I hope this is helpful and answers your question.
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