sir help me to solve this ques.
flint purchased house and moved on 1 july 1988.
he remained in flat until 1 oct 1990, when he accepted a year’s secondment to his firm’s new york office.
he returned uk in 1 oct 1991 and moved into relatives house until he returned to his own home on 31 jan 1992
on 1 july 2002 he changed jobs and rented a flat near employer’s office in newcastle.
here he remained until he sold house on 1 feb 2015.
I did not understand the solution in book.
1oct 1990-31sep 1991 was exempt. but how ? it is not followed by actual occupation. again,
1oct1991-31 jan 1992 exempt. neither followed nor preceded.
1 july 2002 -july 2013 chargeable. how?
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PPRR
again in another ques,
1 jan1993-31 dec 1994 lived in hose
1jan1995-30june 2001 employed overseas
1 july 2001-31dec 2006 travels the world
1jan 2007- 30 sep 2014 lived in house
in this question also from 1 jan 1995-30june 2001 fully exempt though not followed by actual occupation and 1 july 2001-31 dec 2006, 3 years exempt though not preceded by actual occupation
The actual occupation need not be immediately following the employment overseas but at any point prior to the disposal of the property and the actual occupation prior to a period of absence again can be at any time prior to period of absence it does not have to have been immediately prior to that period.
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