The occupation of a dwelling-house for six to eight weeks had the nature and quality of residence for the purposes of private residence relief. 

The appellants (SC and LC, a married couple with school-age children) bought a property (GL) on 22 March 2013. At the time, the appellants were living in rented accommodation (VR) in the same town. They did not move into GL upon purchasing it, as they wished to do building work on it. SC carried out the building work himself. 

VR was conveniently located for SC because his building company was involved in a building project in the house next door. On 23 June 2014, the appellants extended their lease of VR to 31 December 2014. On 16 June 2014, the appellants sold GL to a local individual.  

The appellants did not