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Info: What is ATED?

Info: What is ATED?
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Historically it has been the practice for wealthy individuals from outside the UK to purchase residential property in the UK, particularly in London, through a company. The Annual Tax on Enveloped Dwellings (ATED) is an annual tax imposed on UK residential property which is worth more than £500,000 and is owned (or ‘enveloped’) in a company or other non-natural person (i.e. a partnership with corporate members or a collective investment scheme).

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26 May 2014

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