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This tax information and impact note explains a change to Annual Tax on Enveloped Dwellings (ATED) legislation, allowing relief to be claimed for dwellings used for qualifying commercial purposes.
Who is likely to be affected Companies, collective investment schemes and…
This tax information and impact note is about changes to the rules that apply to the Annual Tax on Enveloped Dwellings, when alternative finance is used to purchase residential property.
Who is likely to be affected Financial institutions and clients financing…
These measures introduce tax reliefs and exemptions in connection with the Homes for Ukraine Schemes.
Who is likely to be affected Companies, partnerships with corporate…
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