Will we pay higher stamp duty as my girlfriend has inherited property?

It seems we are liable for the 3% surcharge on the new-build we are buying in London, even though she has never lived in the house in Italy
Q My girlfriend and I have been saving for some time towards buying a property. We currently rent a one-bedroom flat and are in the process of purchasing a new-build property in Acton, west London.As the legal side of our new-build purchase has developed, we have been shocked to learn that we will have to pay the 3% stamp duty surcharge. This is because a fe