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A contributor over 65 and dependent wishes to sell an inherited property to reinvest the proceeds in a new habitual home. The DGT states that the reinvestment exemption cannot be applied as the inherited property is not their habitual home.
The exemption for reinvestment in a habitual home is not available if the sold property was not the taxpayer's habitual residence, even if the seller is over 65 or dependent.
The tax team reviews your specific situation.
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