Readers’ forum: Transferring properties into pension schemes

Some of my clients who have recently transferred properties into pension schemes and paid stamp duty land tax have been approached by firms or have done research on the internet to suggest that SDLT is not always payable on such transfers (whether or not the transfer was for cash or in specie) and that a refund is due. This is apparently on the basis that many of these transfers are between connected parties and therefore that relief is available.

I am not an SDLT expert but I am conscious that there have been a number of tribunal cases where SDLT refund claims have been rejected.

Although those are not as far as I can see concerned with pensions I am nervous that the SDLT refund industry does have in parts rather a poor reputation among some advisers. But equally I do not want my...