From: "mauzc@yahoo.co.uk" 
Newsgroups: uk.finance
Subject: Re: Buying My Mothers House
Date: 20 Apr 2006 00:19:50 -0700
   posting-account=SDkHBQ0AAAAcaLx_1tJ7qGoE52fO6qKE

"Could the fact that he is in the Military allow him to nominate the
house as his main residence, even if he doesnt live in it... or does
that fact that the military provide accommodation forego this?"

I hadn't thought of that, but I think you might be right (depending on
his actual living arrangements).
http://www.hmrc.gov.uk/manuals/cg4manual/CG64555.htm suggests that the
relief may still apply.

Laura.