There is no doubt that the ‘only or main residence’ relief is under attack from a number of directions by HMRC after the proposed changes due to take effect from April 2020.

Indeed, even recent tribunal decisions have seemed to crack down on matters requiring not only an element of permanence, but also a proven ‘quality’ of occupation if the relief is to apply.

Loss of lettings relief

As from 6 April 2020, lettings relief will be restricted to property owners who are in shared occupancy with their tenant.