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Where Taxpayers and Advisers Meet

PPR exemption

Posts: 163
Joined: Wed Aug 06, 2008 3:43 pm

PPR exemption

Postby pjclar02 » Sat Jan 12, 2019 10:54 pm

Hello there

Mrs A, in her lifetime, gifts her main home to her children, with a Trust document written up to give Mrs A a life tenancy. Mrs A dies in 2016, with the property subsequently sold by the children in 2017.

Is the simple existence of a Trust document giving a life tenancy sufficient to allow for a PPR claim under s225? Mrs A lived in the property throughout her life-time as her only residence.

Many thanks

Posts: 885
Joined: Fri May 16, 2014 3:47 pm

Re: PPR exemption

Postby AGoodman » Mon Jan 14, 2019 6:47 pm

Yes, it should but the trustees must claim the relief.

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