Non Resident client has sold private residence

My client emigrated to Spain in 2013 and has no intention to return to the UK .

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Client is non res he has just sold his house in the UK which he let since 2013, He purchased it in 1999 and it was his PPR until he left for Spain.

If I use the April 2015 valuation does he lose his claim to PPR releif between 1999 and 2013

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By Paul Crowley
16th Dec 2021 16:54

"If I use the April 2015 valuation does he lose his claim to PPR releif between 1999 and 2013"
Yes, because he did not live there during the assessable period

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