Tara Hayes


Albert Goodman Tax Advisors

Are you ahead of ATED?

The Annual Tax on Enveloped Dwellings (ATED) charge was implemented from 1 April 2013. ATED is a charge on residential property owned by ‘non-natural persons’ i.e. a company, a partnership with a corporate partner, or a collective investment scheme. Previously the charge has only applied to properties valued at over £2 million but from 1… Read more