‘This is sometimes the forgotten tax on divorce. Maybe this is fair enough as there is a pretty clear exemption in tax law that states that stamp duty land tax (SDLT) will not apply to transfers pursuant to divorce. However, the last few years have seen the introduction of two SDLT surcharges and when these two combine it creates a top rate of SDLT of 19% – a sizeable liability which should not be forgotten when factoring in housing costs.’
Financial Remedies Journal, 10th February 2025
Source: financialremediesjournal.com
