stainsby
Welfare Benefits Officer, Gallions Housing Association, Thamesmead SE London
Member since 22nd Jan 2004
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RE: Sole or Main Residence CTAX
Fri 06-Nov-09 11:14 AM |
Thanks for this
Just heard that a summary of Anderton is on Lawtel (dont have a subscription) but the full text copy needs to be ordered.
The case I am dealing with involves an 18 year old whose father was admitted to hospital and subseqently into a nursing home. My client was determined liable for CTAX retrospectively, but then did not come to me for advice for some time
Although the CTB Regs refer to a person being "resident" in hospital, I want to argue that this is bad draughtsmanship and my clients father should still be considered to have his sole or main residence at the taxable property until he gave up the tenancy and went permanently into the nursing home.
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