CG64446 - Only or main residence: other judicial authority

The identification of a residence is important in other areas of statute. For example, mortgage interest relief is available on a loan used to acquire a person's only or main residence. In the case of Frost v Feltham (55TC10) the Court was asked to consider which of two residences was an individual's main residence. Nourse J commented that

`A residence is a place where somebody lives'.