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A transfer of a partnership interest is subject to stamp duty land tax if it is to a ‘property investment partnership’ (PIP)
A husband and wife own a portfolio of residential properties that are let. To mitigate higher-rate income tax liability the husband wishes to transfer his share to his wife, while retaining the mortgage share to avoid stamp duty land tax
The owner of a property is considering letting this to a company which he is connected to under CTA 2010, s 1122
SDLT1, SDLT3 and SDLT4
Position aligned with income tax for property bought via limited company
Available online
5% on residential property over £1m
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