So a client bought a new house to live in but "couldn't" sell his flat (well only at a substantial loss) and thus paid the extra 3% SDLT. He rented the flat hoping value would come back up and then planned to sell within the time limit to reclaim the 3% extra stamp duty paid. Unfortunately covid has scuppered plans (people don't want city centre flats) and he still can't sell (flat was marketed empty for several months) and now time is running out to reclaim the 3%. I am aware that HMRC may consider extensions but that's a bit too vague and as property is rented I'm not sure he'd get the outcome he wants.
So my question is can he sell to his own Limited Company and thus claim the refund or is there any connected party anti-avoidance (I can't see any). I know the company will still pay the 3% SDLT but the net difference is still significant as he now has a family house compared to his old batchelor pad.