The consultation paper did not appear this week, so we await it next week. A key point will be the treatment of expatriates returning to the UK and buying a property.
1. How will the proposals treat an expat with no other properties worldwide so that the 3% surcharge would not apply? Could the 1% operate on its own in that case?
2. What of an expat who has been non-resident for UK tax purposes, but will become resident as part and parcel of buying a home here and moving in?
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