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Home / Simons-Taxes /Business tax /Part B6 Property income and taxes /Division B6.7 Annual tax on enveloped dwellings (ATED) /ATED—new dwellings, conversions, demolition etc / B6.740 ATED—new dwellings

B6.740 ATED—new dwellings

Business tax

B6.740 ATED—new dwellings

This article covers the ATED rules applicable where a new dwelling is brought into existence either by construction or as a result of the conversion of an existing dwelling or dwellings.

In the case of an SDI in a new dwelling that is being or has been constructed (whether or not as part of a larger building), there is a valuation date on the earlier of the completion day or the date that the dwelling is first occupied¹. For more on valuation

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C1.106 Allowable capital losses

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'