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Hello,
David di not return to the property. It says below 4.2 points a-d that “the condition of actual occupation following the period of absence is not applied.”
Why then is David not deemed not have occupied the house for the entire period until the house was sold, since he left to work elsewhere?
The section you quote from the Study Notes is as follows:
Points (b – d) must be preceded and followed by periods of actual occupation, but for points (b – c) if the individual could not reoccupy due to the terms of employment requiring them to work elsewhere, by
concession, the condition of actual occupation following the period of absence is not applied.In the question the taxpayer has been working elsewhere in the UK and in the answer the relief is correctly applied for the maximum 4 year period allowed – as per the Study Note shown below.
(c) Any period up to four years during which the individual is required to live elsewhere in the UK due to employment
Without the concession the 4 year period of deemed occupation would not have been given.
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