An enquiry into the appellant’s stamp duty land tax return was opened within the statutory time limit, and the relevant property was not a replacement for the appellant’s only or main residence. 

On 23 July 2018, the appellant purchased a residential property (SR) in London. Renovation works took place between 23 July 2018 and 28 August 2018. The appellant moved into SR on 29 August 2018 for ten days; he slept there, moved his clothes in, and entertained his friends there. However, the appellant wished to live elsewhere. He had decided before moving into SR to sell it and buy a new build flat (LC) in Loughton.   

The appellant sold SR on 25 October 2018. He completed the purchase of LC on 30 October 2018. The appellant submitted a stamp duty land tax (SDLT) return, which did not include any charge to higher rate tax SDLT on the basis that he was treating LC as a replacement for SR as his only or main residence. <>