The Annual Tax on Enveloped Dwellings (ATED)

Originally introduced to discourage the ‘enveloping’ of residential properties within corporate structures for tax mitigation, ATED has undergone several changes since its inception. Revaluation and Chargeable Amounts Properties subject to ATED are revalued every five years, with the most recent valuation date being 1 April 2022. This valuation applies to chargeable periods from 1 April […]