High Value Residential Property Let

High Value Residential Property Let by a Company – Does the ATED Apply?

The Annual Tax on Enveloped Dwellings (ATED) is a tax on high-value residential properties that are held within ‘an envelope’, such as company or a partnership with at least one corporate partner. The charge does not apply to properties held by individuals. The charge may potentially apply where a property in the UK which is […]

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