Leslie recently sold her house which she had owned for 25 years. She lived

in the house for the first 5 years of ownership whilst renting her spare

bedroom, charging 500 per month rental income.

Leslie then let the whole property for 10 years when she was posted to work

overseas by her employer. She returned to live in the house for another 3.5

years and then moved out for good when she moved in with her sick mother

to care for her.

Requirement:

Explain which reliefs Leslie is entitled to claim with respect to her principal private residence, outlining how they are calculated where relevant. (maximum word count 200 words)