I now realise that Hansard was limited to the family home, so there will be a GWROB.
It is now proposed to gift part of the surviving parent’s share to the children. If the parent pays all the outgoings, or at least her proportionate share, all use the house a few weeks a year, each have a key and each leave some clothes there, do hmrc accept the children are in occupation and there is no GWROB?
Simon Northcott