B6.735 ATED—acquisitions and disposals
This article considers the circumstances in which a person acquires or disposes of a chargeable interest and the date of that acquisition or disposal for ATED purposes. Acquisition or disposal of an SDI during a chargeable period will result in the reduction of the ATED charge for the period. In the case of a disposal this is achieved by making an amendment to the ATED return and, where the amendment is made before the end of the period, claiming interim relief (see B6.708) or otherwise by applying the adjusted chargeable amount rules at B6.715. For more detail on acquisitions and disposals by contract and conveyance,
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:58