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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.
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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.
For some years afterwards, the castle formed the main residence for visiting senior figures, and hosted Edward's son, the future Edward II in 1301 when he visited the region to receive homage from the Welsh leaders.
A child born in France can claim French citizenship at age 16 and receive full citizenship benefits at age 18 as long as it can be proven that France was the child's main residence for at least five years since age 11.
Father Dulles is staying at the main residence of his Jesuit order.
The Conservatives would introduce a new £175,000 per person transferable allowance for main residences if they are left to children or grandchildren.
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