I am divorced from my ex wife. The decree absolute was granted on 12/09/2018
The previous matrimonial home is still occupied by my ex wife and my youngest daughter. Under the terms of the divorce 18% of the equity will be payable to me when the property is sold . The remaining 82% will go to my ex wife. This is intended to be when my daughter moves out.This property is my ex wife's main residence. This property is still in the joint names of both my ex wife and I.
Due to the separation and subsequent divorce I purchased another property to be my main residence. I completed on 09/05/2017. My occupancy as a main residence can be proven by utility and council tax bills and voter registration. This property is in my sole name.
My ex wife and I jointly own 3 rental properties . These are held 50/50 and we split the the net rental income 50/50. All 3 rental properties were purchased prior to 2017.
At the time of the purchase of my new main residence on 09/05/2017 I was required to pay stamp duty at a higher second home rate at £12411 on a purchase price of £280140. I now believe this to be incorrect as this is my main home and not a second home and the stamp duty payable should have been £4007.
My queries are
1/ Can I claim back the additional stamp duty already paid as I can prove the property purchased in 09/05/2017 to be my main residence.
2/ How do I avoid being charged higher rate additional stamp duty again if I sell my existing main residence and purchase another property to live in ?
3 / Will I have to pay CGT on the sale of my existing main residence if the HMRC willl not accept this is my main residence ?[ ie they refuse to refund the extra paid]