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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...

    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...

    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...

    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...

    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)...