The annual tax on enveloped dwellings (ATED) was introduced in 2013 as part of a package of measures to make it less attractive to hold high value UK residential property through a 'non-natural person' (NNP). Sam Kirkham takes us through the detail.Previously this ATED charge had only applied to properties valued at more than ￡2 million, but from April 1, 2015, the lower limit has been reduced to ￡lm and will be reduced further to ￡500,000 from April 1,2016.
展开▼
机译：封闭式住房年度税（ATED）于2013年开始实施，是一系列措施的一部分，旨在降低通过“非自然人”（NNP）持有高价值英国住宅物业的吸引力。 Sam Kirkham为我们提供了详细信息。以前，此ATED收费仅适用于价值超过200万韩元的房地产，但从2015年4月1日起，下限已降低至100万韩元，并将进一步降低至50万韩元。 2016年4月1日。
展开▼
