Residence NRB - mobile home

[27Spots]

Good morning,

I have had a question posed to me this morning as to whether or not the residence nil rate band applies to mobile homes (of the type lived in as a permanent residence, for example, a serviced park)?

I can't see an obvious reason why it wouldn't, since the qualification of the 'family home' is that is has been lived in by the deceased prior to their death but wonder if I'm missing something!

Thanks for any thoughts!

[maths]

There is no legislative definition of "residence" for RNRB purposes. It therefore seems highly likely that, whilst not necessarily determinative, the CGT cases on the topic will be relevant/persuasive.

In this regard it may be worth looking at Makins v Elson [1977] and Moore v Thomson [1986}.

Under the former, a static caravan was held to constitute a residence (connected to water; electricity etc) whereas not so in the latter case (no water supply etc).

[27Spots]

Interesting cases to look at - many thanks!