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Home Forums Patrick Cannon HRAD liability on purchase of 2 flats Reply To: HRAD liability on purchase of 2 flats

#4978
AJ Mussell
Keymaster

I think that is correct but have you considered purchasing flat 1 on day 1 and flat 2 on day 2 in linked but separate transactions? They would at least avoid the higher rates on the first although they still cannot get first time buyers relief. The apportionment calculation for SDLT would be as set out in 4.26 of my Tolley’s Stamp Taxes 2019/20 edition.