Mr and Mrs White own a main residence together which they are not selling. They decide to purchase a second home jointly. At the end of the day that is the effective date of the transaction, they own more than one dwelling and are not replacing their main residence, so the ADS will apply.

Last updated: 
6 April 2016
Security check. Please answer this simple maths problem. E.g. for 1+3, enter 4
7 + 3 =
Solve this simple math problem and enter the result. E.g. for 1+3, enter 4.