Tax Court agreed with Minister Phil, allowing him not only his main residence but his lake house too.
If only one person lives there as their main residence then they are eligible for the 25% discount.
The couple's main residence is expected to be an apartment in Kensington Palace.
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The oceanfront property has a five-bedroom main residence, two three-bedroom guest villas, a gigantic pool, and cool white furnishings.
However, he maintains the house in Devon is still his main residence.
In addition to the main residence, the ranch has three guesthouses, three barns, 12 pastures and a 6-foot security wall surrounding the compound.
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Mr MacKay, who announced earlier he would leave Parliament at the next general election, claimed the second homes allowance on the couple's London flat which Ms Kirkbride declared as her main residence.
Henry McLeish, a Scottish Office minister, points out that there is a second test of Scottishness in the bill, which should sort out most of these difficulties where someone has their main residence.
The property was not designated as his second home - but he had been living in a grace-and-favour flat before selling it and telling tax authorities it was his main residence, the Telegraph reported.
Taylor, who was Britain's first black Conservative peer and a former barrister and radio and TV presenter, listed his main residence as a home in Oxford, which was owned by his nephew, while he actually lived in a flat in London.
It found that Mr Laws had not only broken the rules by claiming rent paid to a landlord who was also his partner, but had also overpaid for the accommodation, wrongly designated his constituency home as his main residence and made unwarranted claims for phone bills and building work.
Taylor, who is also former vice-president of the British Board of Film Classification and Chancellor of Bournemouth University, said it had been a common practice among peers to claim for fake journeys and enter expenses claims with a false address as a main residence, and he believed it was acceptable to do this provided there was a "family connection" with the property.
Casmoussa was outside a private residence on a main road in al-Muhendisin, in Mosul, when he was abducted Monday, said Kahsro Goran, deputy governor of Nineveh province.
Rather than making a fetish out of passports, a better approach would be to use residence (especially tax residence) as the main criterion for an individual's rights and responsibilities.
The road builders association, 105 years old and headquartered just off the main drag in Georgetown--the residence for many if the capital's power brokers--has 40 employees in Washington, 5, 000 corporate and public sector members, and a fierce ability to set an agenda.
The Lapostolle Residence is set above the winery and comprises a Main House, plus four sumptuous casitas.
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Its ten suites occupy a 1912 Belle Epoque residence on a quiet street just off Recoleta's main shopping drag.
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