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Capital Taxes

Enveloped Dwellings

The annual tax on enveloped dwellings (ATED) applies where a residential property located in the UK is owned by a non- natural person such as; a company, partnership with a corporate member or a collective investment scheme. There are a large number of reliefs and exemptions from the charge, but where such a relief does not apply the ATED charge must be paid by 30 April within the year at the following rates:

Property value £ Annual charge 2016/17 £ Annual charge 2017/18 £
Up to 500,000 Nil Nil
500,001 to 1,000,000 3,500 3,500
1,000,001 - 2,000,000 7,000 7,050
2,000,001 - 5,000,000 23,350 23,550
5,000,001 - 10,000,000 54,450 54,950
10,000,001 - 20,000,000 109,050 110,100
Over £20,000,000 218,200 220,350

Capital Gains Tax

The rates and annual exemption for capital gains tax are as follows:

2016/17 (£) 2017/18 (£)
Annual exemption £11,100 £11,300
Annual exemption for most trustees and personal representatives £5,550 £5,650
Rate for gains within the basic rate band 10% 10%
Rate for gains above the basic rate band 20% 20%
Gains on residential property (that do not qualify for private residence relief) within the basic rate band 18% 18%
Gains on residential property (that do not qualify for private residence relief) above the basic rate band 28% 28%
Rate for gains subject to entrepreneurs" relief 10% 10%
Lifetime limit for gains subject to entrepreneurs" relief £10 million £10 million


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