28 May 2026 |

High-Value Tenancies & SDLT: What agents and advisors need to know

An article by Olivia Minghella, Counsel at Maurice Turnor Gardner, and Sean Randal of Sean Randall Tax LLP. 

The abolition of the ‘non-dom’ tax regime in April 2025 has meant that renting – rather than purchasing – property has become increasingly attractive to many high net worth individuals looking to relocate to the UK (write Olivia Minghella and Sean Randall). This is particularly the case given the very substantial entry costs to the UK property market, with SDLT rates now reaching up to 19% for non-resident individuals who already own residential properties.

View the full article at https://primeresi.com.

Olivia Minghella

Counsel
+44 (0)20 7786 8664
olivia.minghella@mtgllp.com

Olivia specialises in acting for private clients in relation to prime and super prime residential property as well as in respect of the taxation of residential property.

The team is fantastic, delivering exceptional service to our clients.

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