Module 119 min2223 wordsFree — no account
The ten-year period, and the gain it brings to light
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 158 words · 2 min
Practical case
Taxable or not?
An owner buys a flat in May 2017 and lets it until the end of 2023. From January 2024 she lives in it herself. In March 2026 she sells the property at a gain. Is the gain taxable?
Hint: First check the ten-year period, then apply the second variant of the owner-occupation exception.
Show the solution
Between May 2017 and March 2026 lie just under nine years, so the ten-year period has not expired. Taxation therefore applies unless an exception bites. The first variant is out, because the property was let for years and so was not used exclusively for her own residential purposes. The second variant requires use for her own residential purposes in the year of disposal and the two preceding years: that is 2026, 2025 and 2024. She lived there in all three, having moved in during January 2024. The earlier letting is harmless under this variant.
Answer: no, the second variant of the exception is met
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