We’re married but our principal private residence (PPR) is owned in my wife’s name only. We are considering purchasing a coastal holiday home in Brighton for own use and potential rental. If we purchased it in my name only would this avoid the additional 3% stamp duty land tax (SDLT) charge?

Arthur Weller replies:
Unfortunately, buying the second property in your own name only will not avoid the extra 3% SDLT, because a married couple are looked at as one unit for the purposes of these rules. See HMRC’s Stamp Duty Land Tax manual at SDLTM09820.