A client has owned 50% of his main residence with his girlfriend for a number of years. About 4 years ago his Father died and his house was left equally to my client and his brother and this house has been empty since my client's Father died. Recently my client and his girlfriend have decided to part and he is in the process of buying her out. The total amount he will pay her is £158,000 which is made up of her share of the mortgage and her share of the equity in the property. Will this transaction incur the additional 3% stamp duty?