I am currently doing some transfer of equities. 6 properties are held as Tenants in common between my wife and my daughter, and 6 properties are held as Tenants in common between myself and my daughter. There are also 4 properties held as Tenants in common between myself and my son in law and 1 property held as Tenants in common between my wife and my son in law. Due to the fact they are getting divorced all properties are being transferred back to us. For SDLT purposes is this taxed as a linked transaction that is all 17 properties are subject to tax based on the total consideration paid to both my daughter and son in law are are they classed as separate transactions ie. SDLT based on 4 properties and 1 property with the son in law and 6 properties and 6 properties with my daughter or would it be 12 with the daughter and 5 with the son in law. I think you can see where i am going with this. I need to work out whether to pay commercial SDLT or multiple dwelling relief.
Any advice gratefully received because having asked the SDLT office i am none the wiser
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