However, important decisions and choices may need to be made to optimise the tax outcome in this case (or avoid an adverse outcome).
While in most cases spouses will have a single main residence in which they live together, there may be times when they are separated, for example due to work commitments, where they have two different main residences over the same period.
Where this is the case, the spouses have a choice of two options:
Continue reading this article and more in our monthly newsletter here.
