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  • PPR Relief - Declaration of Trust

    Hi, Can I claim PPR relief in the below client case? Husband (H) and Wife (W) purchased a property on 16/05/1988. The fund was provided by their daughter (D) and son in law (S). Both parties entered into a Declaration of Trust, The freehold property was conveyed to H and W as trustees for the said D and S. Therefore H&W hold the property in trust for the said D&S and they agree to to transfer the said property to such person at the request and cost by D&S. H died and W continued to live in the property and now moved to care home. The property is still in the trust and D&S, as beneficial owners, sold the property. Can D&S claim PPR relief for the period H&W lived in the property? Can I apply Trustees Managerial and dispositive powers to claim PPR relief? Thanks