Q&As

How does SDLT apply to a transfer of residential property to a spouse (or ex-spouse) for no consideration pursuant to a Court Order on divorce where each spouse owns one other residential property used as their main residence?

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Published on LexisPSL on 22/07/2016

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • How does SDLT apply to a transfer of residential property to a spouse (or ex-spouse) for no consideration pursuant to a Court Order on divorce where each spouse owns one other residential property used as their main residence?

How does SDLT apply to a transfer of residential property to a spouse (or ex-spouse) for no consideration pursuant to a Court Order on divorce where each spouse owns one other residential property used as their main residence?

As a general rule Stamp Duty Land Tax (SDLT) is charged by reference to the chargeable consideration given for the subject matter of the transaction. Chargeable consideration is defined as any consideration given in money or money’s worth, directly or indirectly, by the buyer or a person connected with him. Chargeable

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