argomento: News del mese - Diritto Internazionale e Comunitario
Articoli Correlati: stamp duty land tax
The British government has recently published a consultation proposing the introduction of a 1% supplement on the Stamp Duty Land Tax (SDLT), that is the tax on the purchase of a property in England and Northern Ireland, for non residents who purchase residential properties in England and Northern Ireland.
The surcharge was originally announced by the British Prime Minister, Theresa May, at the Conservative Party conference in September 2018, and the government’s intention to launch a consultation on the proposed 1% tax increase was confirmed in the United Kingdom budget law presented on October 29, 2018.