Private residence relief and moving abroad

[Peter D]

They jointly owned the property in Hastings ( you did not ) they owned the property in Brussels, it was not rented as in your case. I do not see a "get out of jail free" card. Again you are referring to your situation not your wife's. Your period of absence is valid. Regards peter

[petergibbinson]

That's only one example Peter (and CG65056 specifically refers to the property owned by the spouse NOT in employment..ESC/D3 doesn't just apply in jointly owned cases or the guidance is totally wrong..which is always a possibility!)..you're not reading my earlier post fully:

ESC/D3 "where one spouse or civil partner satisfies the conditions for a period of absence due to employment the conditions for a period of absence due to employment are satisfied also for the other spouse or civil partner" thats the exact wording of the concesion.
We know I satisfy the conditions for ansence(and CG65050 states "the periods of residence do not have to be immediately before and after the period of absence" )hence my wife must satisfy them and her period of absence is treated as a qualifying period of absence, and hence her ownership from March 2009 is treated as her main residence.

I spoke to mark who runs this website today and he agrees that is "a get out of jail" so does another CTA I spoke to.

Yes the legislation is ambiguos, I spoke to Mark about this as well (it's probably impossible to clear up totally without a judge's ruling)..I have also spoke to a CTA and to one of the big 4 accountants and they all believe 222 7(a) and (b) apply in my case as does ESC/D3.

I would appreciate Maths opinion on this and if he agrees with your interpretation, or mine and 2 other professionals I have spoken to at length about this.

It may just be this is one of those grey issues it is impossible to get a definitive answer on.
Thanks Peter,
Take Care.

[Peter D]

Your absence, or your wifes, is not in question here, I am not sure where you are coming from, or going to, with this point. The real question is whether your wife attracts PRR exemption date back to your original purchase date. Regards Peter