A owns a property in Scotland which he lived in for a number of years before moving to London. Property in Scotland is now let.
A lived in rental accommodation in London until moving in with his partner, in a property owned solely by her (B).
A and B now wish to sell B’s property and buy a property jointly.
It appears as though the additional SDLT will be payable (despite Scotland having a different regime). Replacement of main residence cannot be argued because A is not disposing of a major interest in previous main residence - despite living in the house as his main residence. Have I understood this correctly?
Could B gift some of the property to A? Perhaps that is an obvious one but I haven’t researched the point yet.
JE Bennett Law