There were a couple of ways to do it properly, the worst way, and the one that will land you in trouble, is to lie that it's your primary residence. There are enough legitimate ways to avoid tax if you're wealthy that don't require being dishonest about your situation. Being too greedy, or stupid, or a combination of both, might save you a bit in the short term, but you might also get caught.She was really very silly. If she wanted to avoid the 2nd home extra stamp duty, just have the sale go through in someone else's name - that's how Nigel did it.