Q&A: SDLT on acquisition of a dwelling by a property trader

In this week’s Q&A, our Croner-i tax adviser Ibrahim Nalla unpicks the tax implications when claiming relief on a business property purchase

A company has purchased a residential property from an estate and claimed relief for stamp duty land tax (SDLT). They now wish to rent the property out. Would this negate the SDLT relief obtained on the purchase? If they create a subsidiary company and transfer the property there and claim group relief before renting it out, would this prevent the withdrawal of the relief they originally claimed?

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