The changes to stamp duty for second properties is even worse for companies, as even the first purchase of a residential property is subject to the stamp duty supplement.

Here is the link to the relevant Government web page.

https://www.gov.uk/government/publications/stamp-duty-land-tax-higher-rates-on-purchases-of-additional-residential-properties/stamp-duty-land-tax-higher-rates-on-purchases-of-additional-residential-properties