Continue reading "Tax: A tax that needs to be kept under review"
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Tax: A tax that needs to be kept under review
Carolyn O’Sullivan highlights what the private practitioner needs to know about ATEDs ‘ATED receipts for 2013/14 totalled £100m, a reported five times more than the government had originally anticipated in its impact assessment when it introduced the charge, suggesting that many decided not to de-envelope existing structures.’ Historically, non-UK domiciled individuals (non doms) have purchased …