www.bdbpitmans.com/blogs/international-insights/85-stamp-duty-surcharge-for-overseas-property-buyers/
www.accountancydaily.co/overseas-property-buyers-face-1-stamp-duty-surcharge
hoganlovells.com/en/publications/non-uk-resident-sdlt-surcharge-adding-1-and-more-complexity-part-ii
www.taylorwessing.com/en/insights-and-events/insights/2020/12/sdlt-surcharge-for-overseas-buyers-beckons
www.traverssmith.com/knowledge/knowledge-container/stamp-taxes-2/#page=1
See also:
www.taylorwessing.com/zh-hant/insights-and-events/insights/2022/03/clipping-the-wings-of-sdlt-reclaim-agents