What is the Annual Tax on Enveloped Dwellings (ATED)?
Annual Tax on Enveloped Dwellings (ATED) is an annual tax payable mainly by companies that own UK residential property valued at over £500,000, to ensure property owners are paying stamp duty land tax (SDLT). What is the Annual Tax on Enveloped Dwellings? A dwelling is the classification of property if all or part of it is used, or could be used, as a residence. A...