he lived with parents for 4 years, then moved on marriage to what became his main residence. he continued to pay the mortgage as his parents were 'dependent'. his parents died his father after 15 years leaving him the sole tenant. he let the house.
i work out exemption from cgt as:
main residence 4 years
dependant relative 15 years
of 23 years
but he didn't own all of the residence for the first 19 years - he only owned 1/3rd.
does he get 1/3rd of the exemption?
anon