Partner moves into owned house of taxpayer, agrees to pay half the cost of mortgage (which includes capital repayments).
Home is also rented to company under license agreement so I believe 'Rent a Room' relief is not available.
I am assuming for now that all other bills are split evenly in addition to this.
Although the taxpayer is not making a cash profit, it appears that they are making taxable rental income once the capital element of the mortgage is stripped out.
Is this taxable rental income or are there any other exemptions I am overlooking to do with them being a household?
Also another related query which is more of a legal one, if they later separated, would partner have a claim on part of the equity in the house as they have contributed to the mortgage payments?
Thanks in advance!