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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 / B6.743 ATED—conversion of dwelling for non-residential use

B6.743 ATED—conversion of dwelling for non-residential use

Business tax

This article discusses the ATED consequences where a building or any part of it which has previously been suitable as a dwelling and is then altered so as to make is unsuitable to use as a dwelling. When the building becomes permanently unsuitable for use as a dwelling, the chargeable interest

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D6.503 International movement of capital—reportable transactions and events

C1.106 Allowable capital losses

D1.8101 Groups of companies

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

I7.504 Designation for the conditional exemption

E4.11120 Additional annual returns by employers—overview

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

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

I5.1304 Beneficiary with contingent interest