Advice is required on determining the most beneficial main residence.
On divorcing in 1998 I transferred the matrimonial freehold English home (property A) to my ex-wife. After renting I bought a flat (property B) in 1999 which was my sole residence until 2007 when neither of us having remarried my ex-wife and I revived our relationship. In October 2008 I vacated B and allowed my daughter to use it rent-free under licence. On the same day I acquired an overseas property (C) for use in my retirement. Since then when abroad I have lived in C (which has never been let) for substantial periods and when in England at A which I occupied under licence. HMRC agreed that C could be treated as my main residence without making an election because it was the only one that I owned and occupied.
My daughter bought her own house in 2010...
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