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A new 2% surcharge for stamp duty land tax (SDLT) was introduced
on 1 April 2021 for buyers of residential property in England and
Northern Ireland where the purchaser, or one of the purchasers, is
not UK resident. As a result, international investors in UK
property are now likely to be taxed more heavily than their UK
resident counterparts.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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