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A year on from the controversial 3% Stamp Duty loading on additional homes, and HMRC’s updated guidance is not making things much clearer…
Rules around how higher rates of Stamp Duty apply to homes with granny flats have changed. Property lawyer and expert on the tax, John Shallcross breaks it down.
Nobody wants to pay an extra 3% in Stamp Duty Land Tax when buying an additional home. But, 'replacement of an only or main residence' rules could be one way out of it.