ATED and the ATED-related CGT charge

20th August, 2018

The annual tax on enveloped dwellings (ATED) was introduced on 1 April 2013 as an annual charge for certain high value
residential properties owned by non-natural persons such as companies, collective investment schemes, or partnerships with a company member. It should be noted that the ATED legislation applies to both non-UK and UK entities.

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