��Ƶ

Home / Simons-Taxes /Business tax /Part B6 Property income and taxes /Division B6.7 Annual tax on enveloped dwellings (ATED) /��շ��ڲ� / B6.753B ATED relief—caretaker flat owned by management company

B6.753B ATED relief—caretaker flat owned by management company

Business tax

This article discusses the relief from ATED available where a tenant owned management company provides living accommodation to a caretaker employed to manage and maintain a set of flats. For the effect of ATED reliefs, see B6.745.

Relief

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

TAKE A FREE TRIAL

I9.421 Situs of simple contract debts for IHT

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

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

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

D1.404B Large company definition for R&D tax relief

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

I11.215 IHT accounts—excepted settlements

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

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

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'