The research, analysing 15,000 property sales records since 2009, show how home sales just over the 7% £2m threshold stagnated.
Since 22 March 2012 when 7% stamp duty came into place sales between £2m and £2.5m decreased 32% compared to before the announcement.
Over the whole of 2013 the average price paid per square foot for properties between £1.9 m and £2m was 6% higher £2m to £2.1m, while it was 16.5% higher than between £2.1m and £2.2m.