One of my client's father left a commercial property to his son in his final will. The Probate process took little longer than two years, and all outstanding IHT is now paid in full and my client has now received the grant of probate. The son also have a deed of variation already in place. The son wants to transfer the property to a company that he owns (100%). Can someone kindly tell me if SDLT payable on this transfer??
Thank you so much.