My wife owns an apartment in Manchester and, from 2014-2016 our son lived there as his main /only residence. She is considering leaving the property to him in her will. I have been thinking about possible PPR relief if this was to happen (he now works overseas so would be unlikely to live there again straight away). Does the fact that, for 2 years, the apartment was his residence qualify him for PPR when he sells or does one have to actually be the "owner" at the time of residence?
Would appreciate viewpoints or signposting to the relevant regulations....many thanks. John
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