Tax update

Published on 03 February 2016

Increased SDLT for second homes and buy-to-let properties to apply to all

The Financial Secretary to the Treasury, David Gauke, has provided an answer to a written question in the commons which confirms that the increase in SDLT to be charged in respect of second homes and buy-to-let properties, will extend to foreign investors and people not domiciled in the UK “in exactly the same way as UK residents”.