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In terms of their strength and depth, they are absolutely first-class. CHAMBERS UK


3% surcharge on stamp duty for buy to let and second homes

25 November 2015

With the announcement by the Chancellor in his Autumn statement today that there will be a new surcharge of  3%  on stamp duty for buy-to-let properties and second homes from April 2016.

Suzanne Bowman, partner at law firm Adams & Remers says “If one was wondering when to make this kind of investment, there is a fiscal argument to say it should be now.”

“Presently, the SDLT rates for these properties remain the same as for first homes.  However, one needs to bear in mind that on disposal of a second home there is a potential CGT liability, even now.”

For further information regarding this issue contact Suzanne Bowman at Adams & Remers.


+44 (0)1273 403220


+44 (0)1273 403220