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for periods to be actual / deemed occupied such as working elsewhere in the uk for 4 year and any other reason for 3 years, do these periods have to have actual occupacy in the home before and after EACH event or do they just have to occupy at first and then before the house is sold.
As q 43 of the exam revision is confusing me with the total 7 years as i thought after he worked in the uk it could only be deemed occupied if he returned to the house..??
You are correct that the deemed occupation must be preceded and followed by actual occupation. The reason it is 7 years is that the last 36 months of ownership is always deemed occupation as long as it was the individuals main residence at
some point in time.
Hope this helps
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