Definition of "relative"

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  • #22922
    ChrisR
    Participant

    Can anybody advise whether a step-brother qualifies as a “relative” for the purpose of deciding whether a Capital disregard can apply under reg 44? (another property owned by claimant but occupied as a home by a relative of claimant)

    #10189
    Kevin D
    Participant

    There is a CD about step-relations, but I can’t recall it! If I have time, I’ll look for it this evening (unless someone beats me to it in the meantime).

    Regards

    #10190
    markp
    Participant

    Are you referring to Reg 44 in the 87 Regs? Or do you mean the 2006 Regs? I’m working on the basis that you mean the 2006 Regs.

    Reg 2 defines a relative as “a close relative, grandparent, grandchild, uncle, aunt, nephew or niece.” Close relative doesn’t include step brother either so I would guess he’s not to be considered as such and so, in my humble opinion, the disregard on the capital doesn’t take effect and has to be used in full.

    Don’t know of any caselaw off hand so will leave that to someone more knowledgeable than I.

    Do I know what I'm doing? The jury's out on that........................

    #10191
    Kevin D
    Participant

    The terms “close relative” and “relative” are different. Will try and post more later.

    #10192
    emmadring
    Participant

    I agree with Mark, step-brother is not included in the definition of ‘relative’ or ‘close relative’ so the capital should not be disregarded. Have looked for a CD but have not managed to find one so far…

    #10193
    Kevin D
    Participant

    Had a chance to look. And…. oops…. There is a CD, but the one I had in mind refers to HALF brothers & sisters (who count as close relatives).

    So, I agree with Mark & Emma – STEP brothers/sisters are not relatives.

    On the off chance it’s of interest, the CD for HALF brothers & sisters is [b:8fe76ff254]R(SB) 22/87[/b:8fe76ff254].

    Regards

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