december 2011 exam question 3

the question is as follow:

Jorge Jung disposed of the following assets during the tax year 2010–11:
(1) On 30 June 2010 Jorge sold a house for £308,000. The house had been purchased on 1 January 1993 for
£98,000, and throughout the 210 months of ownership had been occupied by Jorge as follows:
Months
16 Occupied
18 Unoccupied – Travelling overseas
24 Unoccupied – Required to work overseas by his employer
11 Occupied
30 Unoccupied – Required to work elsewhere in the United Kingdom by his employer
22 Unoccupied – Travelling overseas
26 Unoccupied – Required to work elsewhere in the United Kingdom by his employer
17 Occupied
12 Unoccupied – Required to work overseas by his employer
13 Unoccupied – Travelling overseas
21 Unoccupied – Lived with sister
––––
210
––––
Jorge let the house out during all of the periods when he did not occupy it personally. Throughout the period
1 January 1993 to 30 June 2010 Jorge did not have any other main residence.
(2) On 30 September 2010 Jorge sold a copyright for £8,200. The copyright had been purchased on 1 October
2008 for £7,000 when it had an unexpired life of 10 years.
(3) On 6 October 2010 Jorge sold a painting for £5,400. The painting had been purchased on 18 May 2006 for
£2,200.
(4) On 29 October 2010 Jorge sold a motor car for £10,700. The motor car had been purchased on 21 December
2008 for £14,600.
(5) On 3 December 2010 Jorge sold two acres of land for £92,000. Jorge’s father-in-law had originally purchased
three acres of land on 4 August 1998 for £19,500. The father-in-law died on 17 June 2005, and the land was
inherited by Jorge’s wife. On that date the three acres of land were valued at £28,600. Jorge’s wife transferred
the land to him on 14 November 2008. On that date the three acres of land were valued at £39,000. The market
value of the unsold acre of land as at 3 December 2010 was £38,000.
(6) On 14 January 2011 Jorge sold 5,000 £1 ordinary shares in Futuristic Ltd, an unquoted trading company, to
his sister for £40,000. The market value of the shares on that date was £64,800. The shares had been
purchased on 21 March 2006 for £26,300. Jorge and his sister have elected to hold over the gain as a gift of
a business asset.
Required:
Calculate Jorge Jung’s taxable gains for the tax year 2010–11.

iam confused with the examiners answer which suggests that jorge second period of absence(12 months) due to the work in overseas required by employer was not exempt because he did not re occupy the house after that
but the rules suggests that if the individual could not
reoccupy due to the terms of employment requiring them to work elsewhere, by concession, the condition of actual occupation
following the period of absence is not applied.
so how come the period is charged for jorge?? and why are they charging only 10 months??