A very good question!
For SDLT (Stamp Duty) purposes, if 2 transactions are "linked", then SDLT on the aggregate amounts are payable.
When 2 or more property transactions involve the same buyer and seller, they count as ‘linked’ for SDLT. HM Revenue and Customs (HMRC) may count people connected to a buyer or seller as being the same buyer or seller.
If 2 or more transactions are treated as linked then the buyer pays any SDLT due on the total value of all linked transactions.
HMRC counts transactions as linked if:
- there’s more than one transaction
- the transactions are between the same buyer and seller or between people connected with either of them
- the transactions are part of a single arrangement or scheme or part of a series of transactions
A connected person could be your relative, for example your brother, sister, parent, grandparent, husband, wife or civil partner - or one of their relatives.
If the buyer or seller is a business, a connected person would be a business partner and their relatives. It also includes companies and groups of companies who are connected to the business.
therefore, I am afraid to say that your transactions would be deemed to be linked, and hence no saving on SDLT will be possible.
Sorry this is not the answer you were looking for. I am afraid that there are no legal loopholes to get round this, and no doubt your Solicitor will confirm this to you.