How does SDLT sub-sale relief work?

[James Bun]

My neighbour is selling his house. I would like to buy part of my neighbours garden but they will not agree to this.
Can I buy their house (for >?2m) and immediately look to resell, minus part of the garden, without paying SDLT?

[Justin Bryant]

This should be possible under SDLT subsale relief per the link below:

http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm01110.htm

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