Stamp duty first time buyer relief on inherited property

We are trying to establish whether or not a beneficiary who is entitled to inherit a property forming part of a residuary estate, would be entitled to receive stamp duty first time buyer relief if they purchased their first home between the date of death and the date the residuary estate has been ascertained (thereby ruling out potential ademption of the estate).

We think that, at that stage, the beneficiary would only have a right in action against the executors in the proper administration of the estate, rather than a beneficial interest in another property, so first time buyer relief should be available. However, having written to HMRC they have declined to comment on how the rules apply!

Has anyone come across this yet and managed to ascertain whether HMRC would treat such a purchaser/beneficiary as a first time buyer?

Anna Howat
Chattertons Solicitors