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Hello sir, this is a question from Kaplan study text, the answer to which is contradicting with the rules that I’ve understood… Please help me with it.
On 1 May 1992 Mr Flint purchased a house in Southampton for £25,000,
which he lived in until he moved to a rented flat on 1 July 1993.
He remained in the flat until 1 October 1995, when he accepted a year’s
secondment to his firm’s New York office.
He returned to the UK on 1 October 1996 and moved into a relative’s
house, until he returned to his own home on 31 January 1997.**On 1 July 2010 he changed jobs and rented a flat near his new
employer’s offices in Newcastle where he remained until he sold his
Southampton house on 1 February 2020 for £95,000. .**ANS:
After Mr Flint left his residence to work in Newcastle he never
returned. Consequently the exemption for working away from home
in the UK is not available as there is not actual occupation both
before and after the period of absence.……
Shouldn’t he get 4 yrs deemed occupation. I don’t understand why he doesnt get, please tell if I’m missing any details.From the information you have given me I agree with you that the 4 year period for working elsewhere in the UK would apply as he is prevented from returning to his Southampton PPR by reason of the employment in Newcastle and therefore actual occupation after the period is not required. If the Newcastle employment had ceased by the time of the sale then there would be no relief for the 4 year period, but there is no indication of that from what you have told me.
Any remaining part of the 3 years for any reason deemed period of occupation would not of course be available as a result of not returning to the property
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