I hope someone can help with this query as I do not have much experience with SDLT. A married couple is buying a building that has currently been converted into 2 separate semi-detached houses. Due to mortgage issues, the husband will buy one and the wife will buy the other one before they convert them back into a single property. I understand that the 2nd purchase will attract the 3% SDLT 2nd homes surcharge. As the 2 properties are being converted into a single home, is there any way that the 3% surcharge can be avoided?
Would it make any difference if they managed to buy the 2 properties jointly?
Many thanks in advance for any assistance.