ATED reliefs and filing deadlines

Following on from last month’s ATED update the available reliefs are considered alongside filing deadlines. The reliefs available are: Property rental business relief Property is used in a commercial property business to generate taxable profit, or steps are being...

Update on option to tax

Property VAT and option to tax can be a challenging area. VAT reform is never out of the news and many areas are highlighted as needing simplification. The current complexities and solutions to the most common challenges faced by businesses and advisers on property...

ATED – a potted history

Annual tax on enveloped dwellings – what you need to know. ATED charges increased again in 2018 as those filing returns in April will know. The increase amounts to some 3% on prior year ATED charges. With the regular annual increases since the tax was introduced in...