Stamp Duty Mess on Second Property

[LondonJ]

I wonder if anyone can help with something that feels so complicated and overwhelming.

In 2015, my partner inherited her father's property.
In 2016, we moved into it and made it our main residence. My partner also part-owns another property, which was her main residence before this.
We lived in the inherited property until 2019. During this time, I also owned my own property, which I sold in 2023.
In 2019, she sold the inherited property and paid the IHT and CGT. She then bought a new house, which became our main residence again. She paid the 5% SDLT.
Later, in 2019, she gifted me half the new property.
So, in 2019, we moved from one main property (the inherited hours) to another (the one we are still in).

Fast-forward to 2024, and when looking at the new council tax legislation, my partner panicked as she has two homes and thought she would be liable to pay the extra levy, although we have since been advised that this is only for empty properties, which her second property is not. It has the co-owner, and old school friend, living in it.

However, when going down this rabbit hole, she started to question whether she had paid the right amount of SDLT on the purchase of the house we are now in.

My view is that she is not liable (or 'we' as obviously we are a team) because we went from one main property to another. However, there is no real case history I can follow on this, and I have no idea what we will be liable for, including the penalties and fines.

[bd6759]

In 2019 your partner replaced her main residence. On the face of it she is not liable to the higher rate for additional dwellings.

What this falls on is the circumstances by which it was decided that she would buy the property and why she almost immediately decided to gift half to you. Did you contribute to the purchase?