ATED and the ATED-related CGT charge
The annual tax on enveloped dwellings (ATED) was introduced on 1 April 2013 as an annual charge for certain high value residential properties.
SSE Generation Ltd v HMRC
Plant… Without context, the word can take on a plethora of different meanings. Give it some context, i.e. capital allowances, and one would hope that the definition becomes more obvious. The recently released first tier tribunal decision from SSE Generation...Overseas entities Bill
UK land registered to an overseas entity has long been a cause for concern for the government. Information about the owners often relate only to the entity’s name and territory. This lack of transparency has led to UK law enforcement agencies, amongst others, in...Capital Allowances for fixtures: Rule changes
Capital allowance claims have become more complex for commercial property owners since April 2014 with a risk that allowances will be permanently lost.