Filing deadline for ATED returns is fast approaching
A quick reminder that the filing deadline for ATED returns where a residential property within its scope was owned on 1 April 2025, is 30 April. A few points to ...
Tax 101 – write-off of inter-company debt between connected companies
Corporate tax 101! Or so it has been described to me on occasion. I refer to the write-off of inter-company debt between connected companies and the assumption that this will ...
Annual Tax on Enveloped Dwellings “ATED” – a potentially costly oversight?
A rising trend of 2024 for me has been HMRC interest in ATED returns, or is that in truth an interest in ATED return related penalties? ATED applies where residential ...