Postby maths » Thu Mar 17, 2016 1:11 am
The critical point is that for TCGA 1992 s222 purposes in order for a property to qualify as a residence the individual must have a legal or equitable interest in the property. A licence is insufficient.
Thus, although her partner's property in which she spends time might in layman's terms qualify as a residence, it does not for s222 purposes so qualify as she stays there under licence only.
Hackney in principle qualifies as a potential residence but as it it let out it does not for the letting period qualify as a residence.
She owns Sussex which can therefore qualify as a residence.The question therefore arises as to whether this is in fact the case. This depends upon intention at date of acquisition and so-called "quality" of occupation. Theoretically, HMRC might argue that despite ownership Sussex fails to qualify as a residence if, for example, her occupation doesn't have in their the requisite "quality". However, in practice, this would I suspect be unlikely as she has owned it for 5 years and spends every week-end there and she is not married or in a civil partnership with her partner (although, of course, I am not in possession of all the facts).