65. Without correct advice, nus-propriétaires might find themselves incorrectly subjected to the 3% SDLT surcharge. prior to 31st March 2021
January 7th 2021
See the French language version (top right of page or
link for a fuller description of the issue.
In summary, a French or other European nue-propriété right
should not be and cannot be considered to be an "additional
property" for SDLT purposes.
Peter Harris can provide a written opinion to support this on