ATED is charged in respect of 'single-dwelling interests' (SDIs), which are defined at B6.720. This article covers the ATED consequences where a company or a collective investment scheme holds two or more SDIs in the same dwelling for one or more days in a chargeable period.
In such circumstances, the ATED legislation has effect for the chargeable period as if those separate interests constituted just one SDI, the taxable value
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