Permission to land

'HEY UNCLE RICHARD as part of the taxation module of my law degree I have been thinking about the capital gains tax only or main residence exemption recently.'
My nephew really knows how to wind me up and I now have a lot of sympathy with my aunt who used to visibly wince whenever I addressed her using the 'A' term. To her this was the worst four-lettered word in the English language and the 'U' word has one more letter so it must be even worse.
'Oh yes' I replied somewhat distractedly I expect. I had gone round to my sister-in-law's place for an evening meal and was probably now looking round for a glass of wine while trying to remember what occupied my waking hours at his age. Whatever it was I'm pretty sure it wasn't in any way...