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A client wishes to transfer a house, registered as a holiday hostel, to his son. For rates, it was agreed with the local authority that it was one third residential as a manager, owner or caretaker must be present overnight. Is it residential, non-residential, or part-residential for stamp duty purposes? Would consanguinity relief apply to the non-residential element if non-residential or part-residential?

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Asked on 26 June 2020 8:32 am