Where a parent and child live in the parent's property, the parent may be able to gift part of the property to the child without triggering a gift with reservation of benfits provided parent and child share expenses thereafter. However, what is the position if the child subsequently vacates the property? Does this trigger a GROB (unless the approriate market rent is paid)? Would the position be any different if the vacation occured 7 years after the inital gift is made to the co-habiting child on the basis that it would then have become a failed
