Q&As

Will first-time buyer's stamp duty land tax relief apply to one spouse who is buying their first major interest in a dwelling but where the other spouse has previously owned property, but will not be a named owner on the property being acquired by the first spouse?

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Produced in partnership with Sean Randall of Blick Rothenberg
Published on LexisPSL on 07/11/2018

The following Tax Q&A produced in partnership with Sean Randall of Blick Rothenberg provides comprehensive and up to date legal information covering:

  • Will first-time buyer's stamp duty land tax relief apply to one spouse who is buying their first major interest in a dwelling but where the other spouse has previously owned property, but will not be a named owner on the property being acquired by the first spouse?

Will first-time buyer's stamp duty land tax relief apply to one spouse who is buying their first major interest in a dwelling but where the other spouse has previously owned property, but will not be a named owner on the property being acquired by the first spouse?

If, the other spouse no longer owns property, the relief should be available. If the other spouse continues to own the property, that property is a dwelling and he/she and the buyer are ‘living together’, the relief would not be available. It is worth noting that, there is a presumption that individuals in a marriage are ‘living together’ unless they are separated under a deed of separation, or a court order, or they are separated in circumstances in which the separation is

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