- The document discusses the taxation of a non-resident company that owns an apartment block in London worth over £22 million consisting of 11 units, including 9 apartments, a penthouse, and a caretaker's flat. - New rules introduced special charges for corporate holdings of high-value residential property over £2 million, including a 15% SDLT charge, annual residential property tax, and 28% CGT charge on sale. - The apartments rented to third parties and the shareholder's nephew are excluded from the new charges, but the apartment rented to the shareholder's brother and the penthouse are subject to the annual property tax and CGT charges unless restructured before April 2013.