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Question of the week: An individual who owns a dwelling that is occupied by tenants and has never been occupied by the individual is purchasing a separate dwelling for their occupation as a residence. Will the 3% higher rates of stamp duty land tax apply?

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Published on: 23 March 2023
Published by a LexisNexis Private Client expert

Article summary

This Q&A considers whether the purchase of a first home by an individual who owns an investment property would be a higher rates transaction.

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Jurisdiction(s):
United Kingdom

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