www.out-law.com/en/articles/2018/november/non-residents-special-rules-for-property/
www.gov.uk/government/publications/taxing-gains-made-by-non-residents-on-uk-immovable-property-in-collective-investment-schemes/taxing-gains-made-by-non-residents-on-uk-immovable-property-in-collective-investment-schemes
www.burges-salmon.com/news-and-insight/legal-updates/private-wealth/an-overview-of-tax-considerations-for-non-uk-residents-purchasing-uk-residential-property
See also:
goo.gl/g33ysG
www.dlapiper.com/en/uk/insights/publications/2019/04/r
www.cadwalader.com/ref-news-views/index.php?nid=4&eid=8eal-estate-gazette-34/taxing-non-uk-resident-investors-in-uk-property/