1
Type
Speaker
CPD Hours Level
Seminar 3 IntermediateInformation
Accreditation Information
SRA Competency B

Introduction

ATED was introduced in April 2013 to levy an annual tax on wealthy owners of UK property. However, its scope has now been extended to catch any modestly valued residential property, owned within a company structure.

This course is suitable for anyone who has corporate clients who might be impacted by ATED and assumes that delegates will have some knowledge of corporation tax, partnerships, trusts, property investment and development activities, and concepts such as nominee/beneficial ownership.

What You Will Learn

This course covers the following:

  • Brief background to the introduction of ATED
  • The ownership condition
  • Beneficial entitlement
  • Single-dwelling Interests
  • Connected persons
  • Thresholds
  • Charging periods
  • The annual charge
  • Part-year ownership
  • Returns and payment
  • Amended returns
  • Chargeable persons
  • Penalties and Interest for late or inaccurate returns and for late payment
  • Reliefs
  • Exemptions
  • The definition of dwellings
  • Valuations
  • Alternative property finance
  • SDLT
  • Capital gains tax
  • HMRC helplines
  • Planning opportunities

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Seminar | 01.10.2018

London | 2:00pm - 5:15pm


Annual Tax on Enveloped Dwellings (ATED) - The Net Widens

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Oct
1
2018
London
2:00pm - 5:15pm
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Seminar | 05.10.2018

Bristol | 9:30am - 12:45pm


Annual Tax on Enveloped Dwellings (ATED) - The Net Widens

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Oct
5
2018
Bristol
9:30am - 12:45pm
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Seminar | 12.10.2018

Leeds | 9:30am - 12:45pm


Annual Tax on Enveloped Dwellings (ATED) - The Net Widens

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Oct
12
2018
Leeds
9:30am - 12:45pm
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Seminar | 12.03.2019

Birmingham | 9:30am - 12:45pm


Annual Tax on Enveloped Dwellings (ATED) - The Net Widens

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Mar
12
2019
Birmingham
9:30am - 12:45pm
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Seminar | 28.03.2019

Manchester | 9:30am - 12:45pm


Annual Tax on Enveloped Dwellings (ATED) - The Net Widens

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Mar
28
2019
Manchester
9:30am - 12:45pm
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Prices (ex VAT)
Smart
Plan Information
£108
Season
Ticket Information
£120
Standard
£240
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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