Example 51: Civil partners separate

 

Example:

Sarah and Andrea are in a civil partnership. Sarah owns a dwelling (which she purchased on her own before her civil partnership) where they live together as their main residence. However, Sarah and Andrea decide to separate. After they have separated and no longer intend to live together as civil partners, Andrea decides to purchase a dwelling. At the end of the day that is the effective date of the transaction Andrea owns one dwelling, so the ADS will not apply.

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