The definition of "connected" is extremely wide.
However, assuming that the donor of the property and the company are not connected then no SDLT is payable.
Yes, a property can be left by will to a company.
Thank you for clearing that up Maths.
So if the Donor (my mother) , is gifting her fully owned property to a company of which her adult son and his spouse are Directors/Shareholders, and the Donor is not going to be a director or shareholder, would SDLT be payable?
Many Thanks