I own a property in Northern Cyprus with a friend on a 50:50 basis. I own a property in the UK which is my "private residence". My friend is wondering whether the property abroad can count as his private residence as he does not own a property in the UK only rents. He is a UK residents and lives in the UK. We are thinking of selling the property and would his 50% qualify for PPR if it counts as his private residence. Any thoughts appreciated Neil