Hello , I would like to know if " main home "definition applied to below case: a. I bought a flat , flat number 101 on 1 Jan 2000 and live in there. b. 5 years later , I bough its neighbour flat , flat number 102 and live in both flats . c. I never rent out any of these properties since I bought them , d. I sell both flats on year 2010, Can flat 101 & 102 treated as my main home when I report the capital gain tax ? again, I lived in both flats since I bought them and never rent it out to anyone . thanks