I own a BTL portfolio and I wish to gift a share with no money changing hands to my partner (we're currently unmarried) by a declaration of trust.
The share of each individual property's mortgage consideration is less than £40k. I understand that this would not create any SDLT for her (but keen to hear that is correct).
However, I'm unclear if this would be regarded as a 'linked transaction'. I have read that linked transactions are relevant for the simultaneous purchase of several properties from the same vendor, and could be treated as if they were all