Higher rates of SDLT applied to the acquisition of a second home as the First-tier Tribunal was not persuaded that there had been a replacement of an only or main residence. 

NB. The appeal concerned two separate property acquisitions, which were dealt with together because they concerned the same statutory rules.  

On 19 May 2017, two of the appellants (PH and TP) acquired a property (TMH) for £3,600,000. Stamp duty land tax (SDLT) was paid in respect of the conveyance, including the higher rates for additional dwellings. On 11 May 2020, a TR1 transfer form was completed by PH and TP in relation to another property (NCW), which was intended to document the severing of a previous joint tenancy of NCW into a tenancy in common, with £19,000 said to have been transferred from TP to PH in consideration of PH transferring 1% of his interest to TP. On 3 July 2020, PH and TP’s agent sought to amend PH and TP’s SDLT return and