My client and her partner (unmarried) bought a property together in early 2019 as their private residence.
This was and remains the only property that my client owns or has an interest in.
Later on 2019 due to domestic abuse, my client was forced to leave the property, her home, and has since been living with her parents.
The property is now being sold and a substantial gain will be made.
I have reviewed the legislation but cannot see if there is anything to exempt my client from her share of the gain relating to the period between actual occupation and the final 9 months. It certainly seems inequitable that she should be taxed on any part of the gain in the circumstances. S223 (3)(a) TCGA 1992 allows for any period of absence up to 3 years to qualify for relief but is my client not precluded from claiming this due to not returning to the property.
Am I missing something?
Many thanks for any feedback.