HMRC are challenging the PPR Relief Claim on sale of property.
Client moved into property for 6 months then decided to rent it out.
They are looking for proof that she established it as PPR
She has given them Electricity bill and council tax bill in her name. She has also offered to give them names of neighbours who could verify that she lived there.
They are saying that as the electricity bill was low it would indicate that she was not living there.
She did not notify her change of address to any other agency as all mail was still going to her parents address next door and this was not a priority at the time.
Because of this they are stating it was a temporay move and PPR not admissable.
Has anybody had experience in defending a claim to PPR. Are there any cases that may assist us. I can only find two cases and both are in favour of HMRC.
One for it being a temporay move and one for not providing sufficient evidence.
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