CG64441 - Only or main residence: Judicial interpretation: no minimum period

The test of residence is one of quality rather than quantity of occupation. A dwelling house must have become its owners home. So no minimum qualifying period of occupation can be relied upon to constitute residence. This point was expressed by Millett J in Moore v Thompson (61TC15) in the following terms.

`It is clear that the Commissioners were alive to the fact that even occasional and short residence in a place can make that a residence; but the question was one of fact and degree for the Commissioners'.

Every case must be decided on its own facts.