Client . resident in UK... received a house ( which was always the mothers PPR ) in Ireland from her mother .( 1985) .for natural love and affection... but mother reserved right to reside in property for her lifetime. Mother went to nursing home in 2/7/2001 and died in nursing home 28.5.1921. Mother satisfies conditions of Dependent relative. .. Client never resided in the property itself. Can, non resident .. who received a property for no consideration ( natural love an affection ) claim PPR relief under dependent relative S 604 .. property has ben sold in 2018..
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