The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
2) Villa Camelia Rosa, Palm Springs Natal, Brazil: £130,000
This villa is one of 453 fully serviced villas located at Palm Springs Natal, on the north-east coast of Brazil, just 180 metres from the beach.
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The two banks charge the highest fees for withdrawing money overseas using their debit cards.



















