Exact(8)
We are effectively changing one main residence for another.
That was his main residence for about six years, providing a home for his aging parents, as also for his sister Mariya, who acted as his housekeeper and remained unmarried in order to look after her brother.
He set up studios both in the city and in an old icehouse on a Roxbury, Connecticut, farm that became his main residence for the rest of his life.
Under current rules, if you live in – not just own – two residences, you have two years in which to nominate which one should be recognised as your main residence for CGT purposes which can make any gain on it tax-free.
To make "Persona," he subjected himself to a regimen of isolation that was reflected in the film; he shot it mainly on the lonely island of Fårö; and, at that time, he had a house built there, which became his main residence for the rest of his life (except for his eight years in Munich, where he went in 1976 when accused by Swedish authorities of tax evasion).
She moved to Drayton Bassett near Chartley in Staffordshire, her main residence for the rest of her life.
Similar(51)
There could also be moves to restrict or abolish relief on main residences for properties worth over £2m, which would help generate extra capital gains tax revenue when high-value homes are sold.
Father Dulles is staying at the main residence of his Jesuit order.
It said: "I am enclosing a declaration to vary your previous main residence election for a period of one month to [your Burnley home] and then back to [your London home].
In the letter, the accountant wrote: "I am enclosing a declaration to vary your previous main residence election for a period of one month to [the Burnley home] and then back [to the London home].
It found that Mr Laws had not only broken the rules by claiming rent paid to a landlord who was also his partner, but had also overpaid for the accommodation, wrongly designated his constituency home as his main residence and made unwarranted claims for phone bills and building work.The commissioner praised Mr Laws for repaying over £56,000.
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