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The assumption is that the land in question is residential freehold property in England or Wales and that there is no tax avoidance.
As explained in Practice Note: Land transactions, chargeable interests and chargeable transactions, a land transaction where there is no chargeable consideration (for which see Practice Note: SDLT chargeable consideration) is exempt from SDLT (known as an exempt transaction).
In the alternative, as set out in Practice Note: SDLT—transfers by Will or on intestacy, an acquisition of a chargeable interest in land in or towards satisfaction of a person’s entitlement:
under a will:
by way of an assent (ie pursuant to a specific devise), or
by way of an appropriation (ie in substitution for a specific bequest), or
on an intestacy
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