For LTT (and probably SDLT as well) what takes precedence, linked transactions or group relief?
e.g. three properties are sold to the same company, two by an individual, who is a director and shareholder of the purchasing company, and one by a grouped company, all at the same time.
Section 8 of the Act defines linked transactions as
"(1) For the purposes of this Act, a land transaction is a linked transaction if it is one of a number of land transactions forming part of a single scheme, arrangement or series of transactions between the same seller and buyer or, in either case, persons connected with them."
Which would be the case here, but group relief would exempt one, so are they all linked, or just two of them?