stamp duty

[limoges]

A serving member of the armed forces plans to purchase a property which he will initially rent out but later will probably occupy as his main home.
One of his parents purchased a buy to let some time ago, but with estate planning in mind registered the buy to let in the names of herself and her soldier son.
He has been advised that as he is the owner of half the buy to let, he will be obliged to pay the extra 3% stamp duty on his new purchase.
Is there any way he can avoid the extra 3%?

[maths]

If the son has a beneficial interest in buy to let with mother and his interest is worth £40,000 or more then the 3% SDLT charge will apply to his purchase.

He could gift his interest in the buy to let back to mother first. This may or may not trigger a CGT charge on his part and an SDLT charge on her part.