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Stamp duty question

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On behalf of my sister.

She and my bil are divorcing and he is buying her out. He's being told he might be liable to pay stamp duty.

would that be correct do you think?

She thinks it's not right since it's a remortgage and they paid SD on the original purchase?
Mortgage free as of 10/02/2015. Every brick and blade of grass belongs to meeeee. :j

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