I've been pondering this on and off for a while and can only assume I'm missing something obvious but what is the point in the change to lettings relief due to come in from April 2020?
The measure restricts lettings relief to those who are in shared occupancy with a tenant. Surely if you still live in the property then you get PPR relief, so lettings relief isn't necessary?
Doesn't the change just serve to remove lettings relief entirely? Under what circumstances will it be applied?