My client and his wife own a house in Devon and a flat in London. My client stays at the London flat for three/four nights only in working weeks but they made a PPR election nominating the London flat when they purchased it. The Devon property is my client’s family home and they are in the process of selling that property and buying a new home in Devon. Does nominating the London flat as their main residence mean this couple will now pay the additional 3% Stamp Duty Land Tax on their new home in Devon?