Hello Forum
My aunt who is 89 years old is a resident in a nursing home since February 2021.
I look after my aunt's affairs as she has lost capacity due to dementia and is unlikely to return to her home unless 24-hour care was provided at her home.
As she needs assistance with Activities of daily living at any time of the day.
My aunt owns the lease on a flat that is only in her name/she was the only resident and the only home she owned lived in for decades.
Does my aunt lose the CGT Private Residents relief as he is now a resident in a care home?
Do I need to make a nomination on her behalf to HMRC etc?
Neil
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