Webinar: Not another SDLT surcharge?

From 1 April 2021, not only will residential property purchasers (or more likely their conveyancers) need to consider whether the 3% surcharge for second homes applies, but also whether a new 2% surcharge applies for a non-resident purchaser, or possibly both. 

They will need to apply a new residence test, different to that used in income tax, and, if apparently non-resident, consider whether any of the exceptions apply.