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;

or

go to the CLA online shop.

Price for members: £36 – Price for non-members: £136