I’m dealing with a matter where mother (M) has purchased a property in her sole name. The intention was for her daughter and son-in-law to fund the purchase and to spend money on the improvements for them all to live in the property together. Due to timings in their respective property sale chains M bought the property in her own name and daughter and son-law later paid her a sum for their share. All of this is to be formalised by declaration of trust. M has already paid stamp duty on the intial purchase price, but it now seems that daughter and son-in-law have to pay stamp duty on the amount they have paid separately her for their share. It seems a little unfair, but appears to be the correct approach. I am just checking whether anyone has come across this before and whether there is any reduction of tax or exemption to cover this scenario?