2% Non-UK Resident SDLT Surcharge | When You Can Reclaim & How It Applies  

Introduction:   Applications, Legality and Recovery provisions    The new non-UK resident SDLT surcharge, applicable from 1 April 2021, was a watershed moment in UK taxation concerning residential property. Implemented by way of amendment to the   Finance Act 2003 through Schedule 9A, the 2% surcharge adds an extra tier of taxation on buyers of residential property in England and […]