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They dont. I will go by the rules then.
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Please ignore the last para. As Flint is working elsewhere in the UK and due to employment purposes he has to move to be near to his office, wouldn’t the re-occupation condition be relaxed for him?
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In Kaplan book, there is an example of Mr. Flint, the last point says, on 1 july 2004 he changed jobs and rented a flat near his new employers offices in Newcastle. Here he remained untilmhe sold his Southampton house on 1 february 2014 for £95000.
The answer says, after Mr.Flint left his residence to work in Newcastle he never returned. Consequently the exemption for working away from home in the UK is not available as there is not actual occupation both before and after period of absence.
I dont know if you have the book with you, but there was an actual occupation before it and after it was 18months exemption. Does it not contradict with the above rules?
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41 questions plus 3 mocks.
