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If the property is received as a gift there's no SDLT to pay, so long as there's no outstanding mortgage on it. But if the person who receives the gift takes over some or all of an existing mortgage, then SDLT may be payable if the value of the mortgage is over the SDLT threshold.
As for inheritance tax then yes, the usual 7 year rule applies.
But where someone takes over and there is a mortgage then Stamp Duty may be payable on that amount
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