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ATED: Valuation date

First published 27th March 2017; Updated 15th November 2018 / April 2023 Residential property owned by a company is potentially subject to Annual Tax on Enveloped Dwellings where the value on the valuation dates is more than £500,000 Relief from Annual Tax on Enveloped Dwellings (ATED) may be available if the use of the property […]

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