SDLTM29835 | Conditions for claiming the relief – linked transactions FA03/SCH6ZA/PARA1(5)

If the transaction consisting of the purchase of a dwelling is linked to another transaction then no relief will be available unless the other transaction is the purchase of garden or grounds, or interests, or rights in land that subsist for the benefit of the dwelling.

Linked transactions are those which form part of a single scheme, arrangement or series of transactions between the same vendor and purchaser or, in either case, persons connected with them. See SDLTM30100.

See SDLTM29841 regarding the effect of a linked transaction on the application of the £500,000 maximum relevant consideration.