This part of the question required an explanation of an individual’s resident status and a calculation of a chargeable gain on the sale of a property including the relief available in respect of a principal private residence.

The majority of candidates had a sound knowledge of the rules in connection with the determination of UK residence.

There were just two minor problems; some candidates failed to note that there were only five marks available and simply wrote too much, whilst others did not do enough to apply the rules to the facts of the question.