DRR was granted by HMRC way back when and the client has sensibly kept the proof of that. The relative went into a home and 15 months later she died. It is during this period that the client gifted half of the property to his wife and after the death they elected to treat it as their PPR. 3 years later they took their other proprty back on as their PPR and rented this one out commerically. He now wants to transfer the remainder to his wife but whilst there is no gain/no loss on the transfers, will this affect the reliefs? I am assuming the DRR was still applicable while the relative was in a home but I cannot find confirmation of that, can anyone confirm that from their experience? If it was still applicable then I believe the wife took on the DRR period on top of the later PPR and lettings relief. The client was worried about this latest transfer affecting the reliefs but looking more closesly at the whole scenario I believe its the first transfer that could be a problem and its all or nothing, depending on whether DRR is due in the period between the relative moving out and her death. Can anyone shed any light? I'd be very grateful for any input.