It was Cummings second home, he lied when he said it was his fathers.
Is it really his second home or a bit of tax planning?
Both, I think. Just because he's hoping to evade inheritance tax doesn't make it not his second home, if he's on the deeds.
If he owns it, it's a second home. The motives don't matter from a legal perspective.
@jellybaby started
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It was Cummings second home, he lied when he said it was his fathers.