Please may I check my understanding about the FHL rules? I believe that the period of grace requirement means that a property must meet the actual letting requirement as a minimum in at least one tax year out of every three tax years. So my client had days let in:
2015/6 of 105
2016/7 of 70
2017/8 of 70
2018/9 of 105
she does not expect to meet the 105 threshold in 2019/20, but is she now covered for that and the next year?