I have a client, Mrs K, who inherited a four storey house many years ago. At the date she inherited, the house was divided into 4 flats. Flat A had been occupied by the deceased, Flat B was occupied by a tenant who died in 1996, Flat C was vacant and Mrs K already had a 99 year lease granted by the deceased on flat D, which she occupied (and continues to occupy) with her husband. Since 1996, flats A and B have been vacant and flat C is occupied rent-free by Mrs K’s son. Since 1996 the local authority has recognised the property as a single dwelling for council tax purposes.
Question: has Mrs K occupied the whole property as her PPR since 1996 or just flat D?
Lorna Sansom
Blandy & Blandy LLP