Annual Tax on Enveloped Dwellings (ATED)
22 March 2013 Taxation of High Value Residential Property The Budget on 20th March 2013 did not include any significant changes to the new tax charges in respect of UK residential properties worth more than £2 m, with the exception of renaming the Annual Residential Property Tax (“ARPT”) to the Annual Tax on Enveloped Dwellings…
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