Example:

Susie lives at home with her parents and Steve owns a flat which he lives in and is not replacing. They decide to purchase a buy-to-let dwelling together. At the end of the day that is the effective date of the transaction, as Steve owns two dwellings and has not replaced his main residence, the ADS will apply. It does not matter that this is the only dwelling that Susie owns.

Last updated: 
6 April 2016
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