Capital Gains Tax paid by investors in "Student Accommodation"

Rob Heale made this Freedom of Information request to HM Revenue and Customs

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Dear HM Revenue and Customs,
There have been a number of Planning Applications put to Local Councils in recent years for the development of blocks of private "Student Accommodation". Please can you clarify the tax position for these student blocks:-
1. Can you state the position on paying Stamp Duty when buying flats in private student accommodation blocks.
2. Can you state the position on paying Capital Gains Tax for this type of accommodation when selling.
3. What is the tax situation for Non-U.K. residents when buying and selling such student accommodation?
4. What is the situation for U.K. residents?
5. How does H.M.R.C. ensure that investment in "Student Accommodation" blocks isn't a form of tax avoidance?

Yours faithfully,
ROB HEALE on behalf of Official Correspondence, HM Revenue and Customs

Our ref: FOI2018/02656

Dear Mr Heale,

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HMRC Freedom of Information Act Team on behalf of Central FOI Team, HM Revenue and Customs

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Dear Mr Heale,

I am writing in response to your request for information, received 3rd

Yours sincerely,

HMRC Freedom of Information Team