The appellant’s occupation of a house was such that it did not have sufficient ‘quality’ for the property to qualify as an only or main residence for private residence relief purposes. 
 
Background 
 
The appellant purchased a property in September 2007, with the intention that it would be a family home for him and his fiancée (they had lived for some time in a flat). When the appellant bought the property, it needed a significant amount of work. He also applied for planning permission to extend the property. Whilst the application was in progress, he let out the house.  
 
Planning permission was granted in March 2008. The appellant and his fiancée married in August 2008. However, the marriage was strained. In January 2011, his wife instructed divorce lawyers. In April 2011, the appellant moved into the property. It was advertised