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  • Tax Memo - Stamp taxes - Stamp duty land tax - Annual Tax on Enveloped Dwellings - Summary - 91200
    The Annual Tax on Enveloped Dwellings (ATED) is a tax payable by non-natural persons that own high-value residential property situated in the UK. Detailed guidance from HMRC is available from tiny.cc/tm91200. A non-natural person is: - a company or other corporate body (a company that owns property in its capacity as a trustee of a settlement is not subject to ATED, although the beneficiary may be if it is a non-natural person); - a collective investment vehicle (such as a unit trust or an open-ended investment...
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