My client bought a flat in Bristol around 15 years ago which was at one point her residence.
She then married around 10 years ago and her and her husband bought a new property in Dorset which was the marital home.
My client commenced letting the Bristol flat at that time and this has continued to this day.
She is now in the process of a divorce and she and her former husband will be selling the former marital home. My client will be buying a new home in her sole name.
Am I right in thinking that even though she still owns the Bristol flat, the fact that she is replacing her main residence, means that the extra 3% will not apply when she buys her new home?
Many thanks for any comments.