Carl has a dwelling in Berlin which is his main residence. He decides to sell his main residence and move to Scotland where he buys a dwelling which will be his main residence. At the end of the day that is the effective date of the transaction, Carl owns one dwelling therefore the ADS will not apply.

Last updated: 
5 April 2016
Security check. Please answer this simple maths problem. E.g. for 1+3, enter 4
12 + 3 =
Solve this simple math problem and enter the result. E.g. for 1+3, enter 4.