As with all property purchases, Stamp Duty Land Tax (SDLT) is an amount payable to HM Revenue and Customs on the purchase of property or land in the UK. It is subject to change; for the most up-to-date information please refer to the UK Government guidance.

When you purchase property through a Limited Company there is an additional 3% SDLT (the SDLT surcharge) due. On the sale of your shares in the SPV stamp duty will be payable at 0.5% of the consideration payable by the purchaser.