It is the perfect London pied-à-terre for a non-dom tycoon about town. A three-storey penthouse overlooking Hyde Park has been sold for £136m – becoming by far the most expensive flat ever bought in Britain.

An unnamed buyer, using lawyers in Ukraine, has bought two apartments in the newly opened One Hyde Park development in Knightsbridge that have been knocked into one to create a 25,000 sq ft (2,300 sq m) penthouse with a wine cellar and access to room service at the neighbouring Mandarin Oriental hotel, according to documents filed last week at the Land Registry.

The price eclipses the value of landmark properties elsewhere in the world. In Beverly Hills, the 3.7 acre Hearst mansion, where John and Jacqueline Kennedy honeymooned, is on the market for just $95m (£58m). And in Manhattan, luxury apartments in the Plaza hotel overlooking Central Park cost a little over $50m.