No imputation of property rental income where right of residence is full

A taxpayer asks whether rental income from a inherited property must be imputed where a sibling with disability has a full right of residence. The DGT states that if the right of residence fully covers the user's needs, no imputation is required.

Taxpayers with inherited property and family members with disabilities may not be required to impute rental income if the right of residence fully meets the disabled person's needs.