John Dunlop

Clawing back capital gains tax from non-residents is a tricky business

18 July 14

Following the introduction of stamp duty land tax (SDLT) in 2003, HMRC was pleasantly surprised by the significant rise in tax receipts that it created, because SDLT on rents was at least four times higher than under the old stamp duty. What’s more, with rising property prices comes increased SDLT.