The Telegraph – 29 February 2016
Howard Bilton, chairman, The Sovereign Group
I understand that as of April 2015, any non UK resident with a property in the UK, in order to qualify for Principal Private Residence Relief (PPR), must reside in that property for 90 days, or nights each tax year. I also understand that if the owner of the property has no other connections with the UK, this rule will not necessarily make them UK resident for tax purposes. Is this correct?
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