Overseas Chambers of Peter Harris

Overseas Chambers
c/o Addington Chambers
160, Fleet Street,
London EC4A 2DQ,
United Kingdom
https://addingtonchambers.com

Fellow of the European Law Institute Vienna
https://overseaschambers.com/
Barrister at Law - Regulated by
the Bar Standards Board
Bar Mututal insurance: 8015/009

65. Without correct advice, nus-propriétaires might find themselves incorrectly subjected to the 3% SDLT surcharge. prior to 31st March 2021 (deadline now extended to 30th June, 2020)

March 3rd 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 instructions.