Stamp duty on property transfer from spouse

[gins twin]

Hi

My wife has a property which is clear of any mortgage.

Purchased in 1996.

She would like to gift me half of the property. (we have been married since 1999).

Is there any stamp duty to pay?

Value of property is approx 300,000 pounds. Purchased in 1996 for 80,000.

thanks

[pawncob]

Gifts inter vivos could be certified as exempt using Section "L" on the form. I think the form has now changed but the exemption still exists.