"My wife and I bought our property in Elspeth Road in 1999, we sold it and moved to the current property in June 2007.
Until the spring of 2006 this was the only property we owned. I had rented a place in Aviemore until then, we subsequently bought a place there and moved into it.
I have always listed London as my second home on the basis set out in the parliamentary rules as I spent more time in Scotland than I did in London.
I sold the Elspeth Road flat in 2007 and moved to another flat but was advised that CGT was not payable because of the operation of final period relief, which exempts homes from CGT for 36 months after they stop being the main home. I paid all the taxes required but CGT was not payable on the disposal of my Elspeth Road flat.
I have already publicly declared that I will pay Capital Gains Tax if the time comes for me to sell my second home."
Crossposted from Liberal Democrat Voice, an independent, collaborative website run by Liberal Democrat activists. Helen is a contributing editor at the site.