- This topic has 1 reply, 2 voices, and was last updated 6th September 2019 at 9:39 am by
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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.
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