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As a consequence of the apparent success of the Annual Tax on Enveloped Dwellings (“ATED”) legislation first introduced in the UK with effect from 1 April 2013, HM Revenue & Customs have extended the scope of the legislation to capture properties with values as low as £500,000. 

The extensions to the original legislation being brought in through two stages is likely to affect a considerably greater number of cases where residential property is held by Non Natural Persons (“NNP”).

The webinar covers the following key aspects of the ATED:

• An overview of the legislation so far;
• The ATED charge;
• The exemptions from the charge;
• Stamp Duty Land Tax; and
• Capital Gains Tax on any disposal by NNPs.

To learn more about Annual Tax On Enveloped Dwellings In The UK, please complete the below form to watch our recorded webinar.