The twelfth edition in our ‘think’ series has been authored by IFoA Fellows Jake Iveson and Sarah Iveson.
Jake is a London-based Chartered Actuary who works for the management consulting firm Oliver Wyman. He volunteers as Chair of the IFoA’s General Insurance Research and Thought Leadership Committee and Deputy Chair of its General Insurance Board.
Sarah is the sole reserving actuary at Berkley Re, a Freeman of the Worshipful Company of Insurers (WCI) and serves as a committee member for the WCI’s young members section iEngage.
In this article, Jake and Sarah argue that residential Stamp Duty Land Tax (rSDLT) poses a significant barrier to mobility in the UK, substantially increasing the upfront cost of moving house.
Read the full piece to learn more about their proposed solution: restructuring rSDLT to allow homeowners to apply previously paid stamp duty towards the amount owed on subsequent property purchases.
Ask the authors
To deepen the discussion, we invite you to join the authors at a live Q&A session at 12:00 BST (UTC + 1) on 4 September 2025. This is your opportunity to engage directly with Jake and Sarah, ask questions, and reflect on how actuarial insights can help shape a fairer and more dynamic housing market.
Related resources
‘think’ thought leadership series
‘think’ edition 11: Behavioural interventions for building climate resilience
