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Property Doctors: how can we avoid the extra 3 per cent stamp duty?

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The charge will apply to your purchase if you have an interest in another house Credit: Elin Svensson for the Telegraph

Legal matters

Q My four children have a quarter-share in a house that they let to their mother. They have no other property.

The eldest has now had an offer accepted for a house. Is she liable for the extra three per cent stamp duty? I read somewhere that letting to a member of family gave an exemption, but can’t find any information on the HMRC website.

In the event of there being no exemption, should my child sell or gift her share to her mother to avoid this duty?

JE, by email

A Your question throws up one of the many anomalies (if not unfair results) of the new three per cent charge on “additional properties”.

As a preliminary point, it is quite clear that, in principle, the charge will apply to your daughter’s purchase because of the fact that she has an interest in the house that she lets to their mother.

If your daughter did own her home (which you say she does not) and then sold...

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