Additional Stamp Duty confusion

booksurr

AnotherJoe wrote: »

I think if the OP does everything you suggested bills, electoral register, council tax etc and then puts it up for sale, it wouldn't even raise a glance.

who notifies who is a different matter, but the key principle established via tax tribunals is whether there is a "degree of permanence, continuity or expectation of continuity" underlying the period of occupation

http://www.bailii.org/uk/cases/UKFTT/TC/2013/TC02827.html

it is precisely the case of someone moving back into a property which was then sold which provided that case (they lost despite having lived there for EIGHT months) as it was held that the only reason for them doing so was to claim private residence relief, and the sale governed why they moved in and when they moved out, not the fact that they were living there because it was "their home in reality"

obviously that case has certain specifics which don't relate to the OP, but as fas as I am aware the SDLT main residence principle will be taken from the CGT background so it is far from certain that OP would succeed without a glance

AnotherJoe

That seems harsh and as you say some specifics, but it does look like the OP would need to move in for some time and make everything appear as if it is his intent to move in long term.

I wonder what the overall liability is and how much it's worth the hassle to avoid it?