Hi
Except where there is specific provision to the contrary, allowable expenditure is restricted to sums for:
- acquiring the asset
- creating the asset
- enhancing its value
- establishing, preserving or defending title to or rights over the asset - incidental costs of aquisition or disposal
The Stamp Duty paid when you acquired your main residential property does not fall into any of these categories, so it would not be an allowable CGT expense.
Please take a look at
CG15160 - Expenditure: categories of allowable expenditure
Thank you