I have a client who was non resident from September 2010 until 1 April 2017. In August 2010, he and his wife bought a London flat with 67 years remaining on the lease. This was intended as their PPR. The following month, my client went to work full-time abroad, which he has done until earlier this month - he has been living in employer-provided accommodation the whole time. At some point he and his wife separated - probably during 2010/11 or the following tax year. They continued to own the flat jointly.
They have now put it on the market. It has been her PPR throughout, so she has no CGT liability. He has only occupied the property a few times since leaving to work abroad - on occasional visits back to the UK before the decree nisi in 2013.
He is now wondering if he should seek another job abroad and sell the property while again non resident. If he stays in the UK, he is unlikely to be able to reoccupy the property and benefit from what used to be ESC D4.
I have two questions. If he takes another job abroad and NRCGT applies, can he claim ESC D4 against the non resident gain? Presumably he can't claim this if he just spends a year travelling abroad? Also, for resident t CGT, can he claim any of his wife's period of occupation before separation to increase his period of PPR? Thank you.
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