I bought a flat in Manchester as my first home eight years ago but moved out soon after due to a job change. The property is occupied by my brother, who works nearby. I plan to buy another property nearby with my fiancée for our life together. How can I avoid paying second home stamp duty land tax (SDLT)? 

Arthur Weller replies:  

Assuming that: (a) you are not buying the new property in Scotland (where different rules apply), (b) you trust your fiancée, and (c) she doesn't own any other property, you might consider buying the new property in the name of your fiancée, and afterwards, marry her. This way, there will not be the extra 5% SDLT surcharge when the new property is bought.