Annual Tax on Enveloped Dwellings (ATED): An Overview Key Contacts: Gareth Baker & Ben Honour Author: Emma Hutchings What is ATED? When purchasing and holding a residential property or when purchasing a company that owns residential property (whether for development or investment purposes) non-natural persons (NNPs) such as companies need to consider the potential ATED...Read More
All sorts of things have had to be postponed this year. Sporting events, weddings, and, yes, IR35 reform. Previously scheduled to come into force on 6 April 2020, legislative reform of the off payroll working rules, also known as IR35, was delayed due to uncertainty and disruption caused in the early months of the Coronavirus...Read More
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