This is the other case where a rule designed for permies is all to cock when applied to contractors. You can't really argue that changing home location is relevant since you could have moved closer to the gig if you also accept that the gig is a temporary arrangement so why would that affect your decision to move anywhere in particular...
However, the end result is that the change of journey is the significant element. If the old and new journeys are comparable in terms of distance, convenience and cost, regardless of where you start from, then the 24 month rule may still apply. But this would need a court case to decide.
That said, the OP's case is different: he's not moving, his landlords are. Therefore he has some latitude in where he moves his business to, and arguably - since he is dictating his permanent work address - he is still bound by the 24 month rule regardless.
However, the end result is that the change of journey is the significant element. If the old and new journeys are comparable in terms of distance, convenience and cost, regardless of where you start from, then the 24 month rule may still apply. But this would need a court case to decide.
That said, the OP's case is different: he's not moving, his landlords are. Therefore he has some latitude in where he moves his business to, and arguably - since he is dictating his permanent work address - he is still bound by the 24 month rule regardless.
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