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New SDLT Surcharge for Non-UK-Residents

  • United Kingdom
  • Tax planning and consultancy

18-02-2019

Overview

As announced in the Autumn Statement, the government has issued a consultation on a proposed 1% stamp duty land tax (“SDLT”) surcharge for non-UK-residents acquiring residential property (in England and Northern Ireland). There is no proposed implementation date, perhaps underscoring the consultative nature of the proposal.

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