The following Tax Q&A provides comprehensive and up to date legal information covering:
This Q&A assumes the purchaser is an individual.
The higher rates apply to a purchase of a major interest in a single dwelling by an individual, if at the end of the day of purchase, Conditions A to D are met:
Condition A—the chargeable consideration is £40,000 or more
Condition B—the dwelling is not subject to a lease which has more than 21 years to run on the date of purchase
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