Surcharge shores up SDLT receipts as transactions tumble

Number of levy-liable properties rises despite the additional 3% tax

George Osborne's third pop at the country's finances this year saw housing - or the "crisis of home ownership" - near the top of the bill.

It was not unexpected, but the new 2% Stamp Duty surcharge for overseas buyers is not particularly welcome either, say most of our prime residential property industry insiders...