CGT on property lived in then let out and now selling on divorce to become family home?

[pawncob]

That would be 3 years PPR plus 1.5 out of 13 years ownership
S223 relief and Letting Relief (if claimed) would be on top of that.

[bd6759]

The pertinent question here is why he did not return to the property. Relief under s223 is dependent on a return to the property unless, exceptionally, the employment meant that he could not return. After 10 years away, it seems to be a change in personal circumstances rather than the employment that has prevented him from returning. It is not certain that 223 will apply.

[pawncob]

Quite right. Can it be re-occupied?