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Hi, Can anyone help with my question above please? I’m happy to provide more information if required. Thanks in advance.

Hi, Some years ago my elderly mum transferred ownership of her property to me under a covenant that she remain living there until her death - which she did. I have lived at a different address the entire time. I clearly didn't enter into the arrangement for gain, and I am wondering whether I may be able to apply any exemption relating to the period up to her death. Thanks in advance.