The introduction of a 2 per cent stamp duty land tax (SDLT) surcharge for non-resident buyers of residential property in England and Northern Ireland has prompted changes in the way some overseas purchasers are structuring property deals, according to tax advisors RSM UK. The surcharge typically does not apply where six or more residential properties are acquired in a single transaction, so some purchases are being bundled together to get around the rules.
News Source：【RSM UK 2021/08/09】