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Is SDLT due on a declaration of trust of mortgaged properties? Does the supplemental 3% SDLT charge apply and is multiple dwellings relief available?

I act for a client who owns 10 residential properties in joint names. The properties are subject to a mortgage. The clients are married. For tax purposes the client wishers to enter into a declaration of trust to transfer the beneficial interest to the husband. As the properties are subject to a mortgage then this will amount to consideration and I assume SDLT would be due, despite not changing the legal title. Would it make any difference if we stated in the declaration that the parties remain jointly liable for the mortgage? As these are residential properties will the Stamp Duty Land Tax attract the additional 3%. Would multiple dwelling relief apply?
Anonymous (Private practice)

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