A couple of years ago, I purchased 100% of a shared ownership property in Bristol and benefitted from a lower stamp duty land tax (SDLT) charge (sum of smaller parts). Last year, I purchased a jointly-owned property, but my lawyer requested full SDLT payment. Was this correct? 

Arthur Weller replies: 

Partnership relief from stamp duty land tax (SDLT) can apply when a 'partnership' sells partnership property. But firstly, it must be a qualifying partnership for SDLT purposes. See HMRC’s Stamp Duty Land Tax manual at SDLTM33110 based on its Property Income manual at PIM1030. Simply put, in HMRC's opinion, a qualifying partnership has to be a business. Maybe the first transaction was dealing with a property business, but not the second one. Having said that, I would endeavour to show your lawyer HMRC’s Stamp Duty Land Tax manual at SDLTM33700 and ask them why they think you are not eligible for this partnership treatment.