The Knowledge Centre

The Annual Tax on Enveloped Dwellings (ATED) was introduced to discourage the acquisition of high value residential properties through companies and other ‘non-natural persons’. When the Annual Tax on Enveloped Dwellings (ATED) rules were introduced, non-UK domiciled individuals in particular could gain tax advantages by acquiring residential properties through companies in a number of ways. […]

Non-residents The UK’s track record of high returns on investment has always attracted non-resident investors for many years. In addition, with increased global mobility, many of us spend extended periods of time working overseas and may even move with families abroad for a few years hence gaining the non-resident UK status. The UK Government recently […]

A Guide to Annual Tax on Enveloped Dwellings Annual Tax on Enveloped Dwellings (ATED) is an annual tax charge, which is levied on high value residential properties (“dwellings”) held by certain non-natural persons (i.e. held within a so-called “envelope”). The charge has applied since 1 April 2013. It was introduced as part of a package […]