The tax system is kinder to married couples who split up than cohabiting people in this scenario. Stamp duty on a transfer to the remaining party can accrue the

The tax system is kinder to married couples who split up than cohabiting people in this scenario. Stamp duty on a transfer to the remaining party can accrue the 3% "second home" charge if you're not careful whereas there's an exemption for married couples transferring properties between themselves. Married couples can also transfer assets between themselves without being liable to capital gains tax. This matters if someone moves out before a sale or buyout of their share.