There are numerous things to be taken into account when a marriage ends and the finances are being divided.  The recent increase in stamp duty is now one of them.  

This article serves as a useful reminder. If one party retains an interest in a property in which they do not live, or they receive a buy to let property as part of the settlement, they are likely to be caught by the new rules, and have to pay the higher stamp duty if they buy a new home in which to live. 

This should be taken into account and factored in during the process of reaching an agreement on the division of finances.