A charge to ATED arises for a chargeable period where there is a single-dwelling interest (SDI) in a UK dwelling with a taxable value of more than £500,000 and a company, partnership or collective investment scheme meets the ownership condition in relation to that interest on a day in the period. The conditions are discussed at B6.705 and the person chargeable is considered at B6.706. This article discusses the amount of ATED chargeable.
The amount of ATED chargeable is based on the band into which the taxable value (see B6.709) of the SDI falls on the relevant day, ie the first day of the chargeable period (if the SDI is owned
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