A taxpayer who owned properties but lived in his parents’ home and had an employment contract to provide care to his father was eligible for principal private residence relief for each property on the basis that the taxpayer’s parents’ home was job-related accommodation and he intended to occupy the relevant property as his only or main residence. 

Summary 

A taxpayer who owned properties but lived in his parents’ home and had an employment contract to provide care to his father was eligible for capital gains tax (CGT) principal private residence (PPR) relief for each property on the basis that the taxpayer's parents’ home was job-related accommodation and he intended to occupy the relevant property as his only or main residence. 

Background 

The appellant owned four residential properties, which he sold between 2012 and 2016. In August 2017, HM