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Listening Quiz: Thảo Luận Về Miễn Trừ Nơi Ở Chính Cho Nhiều Ngôi Nhà – Advanced Level
Th10 20, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
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1.
What are Kevin and Sophia mainly discussing?
How to sell two homes quickly
How to rent out a vacation property
Rules for principal private residence relief when a client owns multiple homes
Ways to reduce utility costs at home
Explanation:
They discuss whether a client with two homes can claim relief on both, how to nominate a main home, and other rules for principal private residence relief.
2.
According to Sophia, how many properties can qualify as the main residence?
Only one property qualifies
Both properties can qualify
Neither property can qualify
Three properties can qualify
Explanation:
Sophia says, ‘No, only one property qualifies as main residence.’
3.
If the client lives in both homes, what can they do?
Sell one home immediately
Nominate which home is the main home
Avoid paying any taxes on either home
Claim relief on both without choosing
Explanation:
Sophia explains that if they lived in both homes, they can nominate which is the main home.
4.
How long can absences still qualify under the special rule?
Up to 1 year
Up to 6 months
Up to 3 years
Up to 5 years
Explanation:
Sophia says, ‘Yes, absences up to 3 years can still qualify.’
5.
If the client does not nominate any home, which home receives the relief?
The home they rented out
The home they bought most recently
The home with the higher value
The home they lived in first
Explanation:
Sophia says that if no home is nominated, ‘The relief applies to the home they lived in first.’
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