My grandmother recently left me a house in Birmingham in her will. I understand there are no stamp duty land tax (SDLT) implications as this was a gift. However, if I don’t live in the inherited house and I rent it out, can I then claim SDLT on another house in Birmingham I hope to buy and treat as my main residence? 

Arthur Weller replies:  

I would like to reframe your question. HMRC’s Stamp Duty Land Tax Manual at SDLTM09795 explains that if someone inherits a house, and within three years buys a property, the inherited property will not trigger the 5% SDLT surcharge, which applies when a person acquires a property and as a result now owns two properties.