Annual tax on enveloped dwellings (ATED)
Annual charge and chargeable periods
Ascertaining the extent of a dwelling
Assessing the value
Capital gains tax
Change to NRCGT regime
Chargeable person
Charged interests
Companies and other corporate bodies
Dwelling (definition of)
Exclusions
Exemptions
Generally
HMRC summary of return filing dates
Interest and penalties
Penalties
Ignorance of law
Late submission of tax returns
Pre-return banding check (PRBC)
Relief declaration returns
Reliefs
Returns and payments
Single-dwelling interest