Question:
A husband and wife own more than one property in Newcastle. One spouse is transferring property to the other. Does the extra 3% stamp duty land tax (SDLT) charge apply here?
Arthur replies:
After November 2017, any transfers between husband and wife are not subject to the extra 3% SDLT charge: see Example 8 in HMRC’s Stamp Duty Land Tax Manual at SDLTM09810.
