Readers’ forum: Does married couple owe additional SDLT?

A friend of a friend has asked me if I can help her with a stamp duty land tax issue. I have been searching the HMRC guidance and looking for the SDLT legislation but I am not familiar with the complexities of SDLT and I am struggling to find a conclusive answer.

S bought her own property many years ago as her primary private residence. She then met her now husband (W) and moved in to his property which he already owned and was already living in. S has rented out her own property since she moved in with W. Since moving in together they have got married. S and W are now buying a new property together which they will live in. W is selling his previous property (which they currently live in) but S is not selling her previous property –...