Capital Taxes

Enveloped Dwellings

The annual tax on enveloped dwellings (ATED) applies where a residential property located in the UK is owned by a non- natural person such as; a company, partnership with a corporate member or a collective investment scheme. There are a large number of reliefs and exemptions from the charge, but where such a relief does not apply the ATED charge must be paid by 30 April within the year at the following rates:

*2018/19 figures were announced at Autumn Budget 2017 and are subject to enactment.

Capital Gains Tax

The rates and annual exemption for capital gains tax are as follows:

*2018/19 figures were announced at Autumn Budget 2017 and are subject to enactment.