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Stamp taxes - Stamp duty land tax - Annual Tax on Enveloped Dwellings - Summary - 91200

The Annual Tax on Enveloped Dwellings (ATED) is a tax payable by non-natural persons that own high-value dwellings situated in the UK. A property is a dwelling if all or part of it is used, or...

Commentaries / Tax Memo • 18.12.2020

Annual tax on enveloped dwellings

Annual tax on enveloped dwellingsAn annual tax on enveloped dwellings (ATED) is chargeable on residential property with a value of more than £5,000,000 that is owned by a company, partnership...

Tax Rates / Business • 19.03.2020

Annual tax on enveloped dwellings

Annual tax on enveloped dwellingsAn annual tax on enveloped dwellings (ATED) is chargeable on residential property with a value of more than £5,000,000 that is owned by a company, partnership...

Tax Rates / Capital taxes - CGT and IHT • 19.03.2020

Annual tax on enveloped dwellings

Annual tax on enveloped dwellingsAn annual tax on enveloped dwellings (ATED) is chargeable on residential property with a value of more than £5,000,000 that is owned by a company, partnership...

Tax Rates / Land and buildings • 19.03.2020

When are directors’ homes exempt from the ATED?

You intend for your company to buy two flats in a UK holiday resort for use by directors and employees. You also think they’ll make a good investment. Will the annual tax on enveloped dwellings (ATED)...

News & Advice / Tips & Advice Tax • 05.02.2018