This case does highlight the (I'm sure unintended) "anti marriage" effects of the second home stamp duty - a married person must pay the premium on buying a property (even if they don't own the house they live in) but a cohabiting couple can buy a second home by owning one each with no extra charge.
IHT changes are pro-marriage.
If the money comes from a partner, second home stamp duty should be payable
That's arguable morally (though it's not correct legally)
Stamp duty reform or rather scrapping is so overdue.
Yes, a land value tax would be better than a tax on transactions
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Most types of wealth tax are pretty impractical. But a higher property tax instead of stamp duty (or alongside a much lower stamp duty) would be perfectly possible.
Agreed I don't think wealth taxes are practical Council tax is terrible, LVT would be a lot more progressive
Yes, an LVT would be better than stamp duty
I’m suggesting a change in the law to make it so