Stamp duty land tax surcharge on non-UK residents
With effect from 1 April 2021, a 2% stamp duty land tax surcharge will apply to non-UK residents purchasing residential property in England and Northern Ireland.
Stamp duty and stamp duty reserve tax
The main rate of corporation tax will now remain at 19% from 1 April 2020, despite original plans to reduce this to 17%. This remains the lowest headline rate in the G20.
Additionally, it was announced that the main rate of corpo...