| It depends upon whether you were deemed to have been living there for the empty 8 months. My understanding is that if during that 8 months all bills were reassinged to you etc (ie it was your primary residence), then it'll only be 22 months.
If not the I reckon it'll be deemed to be 34 months. There are CGT issues dependant upon how long it is rented out for too.
I'd get a specialist tax advisor to help.
Tim | 
Threaded Mode