If you have a company or limited liability partnership that owns a farmhouse, employee accommodation or other let residential property you may be liable for annual tax on enveloped dwellings (ATED). This handbook covers the areas you need to consider:
- which properties fall within the ATED regime;
- who is the chargeable person;
- how much you may have to pay;
- reliefs you may be able to claim;
- the filing and payment obligations;
- penalties for non-compliance.
To order this handbook:
telephone 020 7460 7969 – please have your membership and credit card numbers to hand;
go to the CLA online shop.
Price for members: £36 – Price for non-members: £136