Does multiple dwellings relief apply were there is tax avoidance?

[Justin Bryant]

I think you would need to worry about the following extract from the link below:

?Relief is barred where it is reasonable to conclude that the transferor had a main purpose of securing a tax advantage for any person. In the definition of tax advantage, ?tax? refers only to SDLT and not other taxes.?

http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm21570.htm

There may however be another solution that an STPG member could advise you on.

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