Rural spectator: A few post-Brexit thoughts
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A discussion of how the farming and rural property market have reacted to Brexit, 2 months since the UK's decision to leave the EU. Read more here.
Rural spectator: What is ATED and when does it apply?
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Introduced by the Finance Act 2013 and coming into effect on 1 April 2013, the Annual Tax on Enveloped Dwellings (ATED) is a tax payable by non-natural persons (NNPs) owning, or part-owning, residential properties.