SDLTM09935 - Stamp Duty Land Tax Manual - HMRC internal manual
SDLTM09935 - SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition, examples You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. (All legislative references are to Sch 9A FA03 unless otherwise stated) Example 1 Esther and Dahlia each own 50% of the share capital in Black Starling Ltd, a UK resident company for the purposes of Corporation Tax. It is not an excluded company under paragraph 11. On 1 February 2025, Black Starling Lt...
Source: gov.uk