Following a disagreement over stamp duty land tax (SDLT) with their solicitor, my clients, a married couple, want to check if first-time buyer’s relief (FTBR) is available in the following circumstances:

• the couple’s current main residence is owned 100% by the husband;
• they intend to buy a new property jointly and live in it as their new main residence;
• the existing home will not be sold, but will be rented out; and
• the wife has never owned a property and expects to qualify for relief as a first-time buyer.

HMRC internal guidance on first time buyer’s relief starts at  SDLTM29800 with the definition of a first time buyer given at SDLTM29845.  The definition includes the following commentary:

‘