Take part in the SDLT discussion forum and give feedback. Sign up to submit that question you've wanted to ask or to share your experience or an outcome to a point of law or practice that may be puzzling the rest of us.

Home Forums Patrick Cannon main residence test Reply To: main residence test

#3984
AJ Mussell
Keymaster

Christopher, yes the main residence replacement exemption will apply because para 3(6)(b) Sch 4ZA recognises that the sale of the old main residence can be by one spouse only as long as they were living together.