My client was a first time buyer in 2010 and bought 25% of a housing association flat (paying rent on the other 75%). She has subsequently bought other residential properties outright. She now wishes to buy the other 75% of the 2010 flat (final staircasing) but is concerned that she will be surcharged SDLT on the transaction because of the other properties.
How can I advise her? She is also now non-uk resident for tax purposes. Does this make any difference?