When do I have a “regular pattern” of transactions that prevents me from using exclusions from the land sale rules for my residence or for my main home?

This question we’ve been asked provides guidance about when someone will have a “regular pattern” of transactions that prevents them from using the residential exclusion from s CB 6, and when someone will have a “regular pattern” of transactions that prevents them from using the main home exclusion from the 2-year bright-line test.  It replaces (for disposals on or after 1 July 2024) QB 16/07: Income tax – land sale rules – main home and residential exclusions – regular pattern of acquiring and disposing, or building and disposing.