Example:

Dave owns two dwellings - a main residence and a buy-to-let dwelling. He sells his main residence and purchases his next main residence on the same day. Although he owns two dwellings at the end of the day that is the effective date of the transaction, as he has replaced his main residence, the ADS will not apply.

Last updated: 
5 April 2016
CAPTCHA
Security check. Please answer this simple maths problem. E.g. for 1+3, enter 4
11 + 4 =
Solve this simple math problem and enter the result. E.g. for 1+3, enter 4.