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Jamil Jamil purchased a property in Scotland on 1 August 2007 and lived in it until 31 July 2008 when he moved overseas to take
Jamil Jamil purchased a property in Scotland on 1 August 2007 and lived in it until 31 July 2008 when he moved overseas to take up an offer of employment. He returned to the UK on 1 August 2013 and moved back into the house until January 2014 when he moved out permanently and went to live with his father. The house was let out between 1 February 2017 and 31 January 2019. The house was then put up for sale and was finally sold on 31 July 2019 realising a gain of 90,000. 3.1 How many exempt months are there for the purposes of computing principal private residence relief on Jamil's disposal? A 84 months B 96 months C 132 months D 144 months 0.5 Marks 3.2 How many extra exempt months would there have been if Jamil had moved back into the house between 1 February 2018 and the date of sale? A 48 months B 36 months C 6 months D 0 months 0.5 Marks 3.3 How many months would be covered by letting relief assuming Jamil did NOT move back into the house on 1 February 2018? A 0 months B 6 months C 12 months D 24 months 0.5 Marks
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