Winckworth Sherwood

UK 200 2013 position: 94

Residential property taxation: annual tax on enveloped dwellings

The Finance Bill 2013 was published on 11 December 2012, along with the government’s much-awaited response to its consultation on ‘Ensuring the fair taxation of residential property transactions’. As anticipated, the government moved to introduce a new annual tax on high-value properties held by certain ‘non-natural persons’ and additional capital gains tax rules to ensure a ‘fair taxation of residential property’.

The new rules relating to the Annual Tax on Enveloped Dwellings (previously known as the Annual Residential Property Tax) are laid out in full in the Finance Bill 2013 and came into force on 1 April 2013…

If you are registered and logged in to the site, click on the link below to read the rest of the Winckworth Sherwood briefing. If not, please register or sign in with your details below.


Briefings from Winckworth Sherwood

View more briefings from Winckworth Sherwood


Minerva House
5 Montague Close

Turnover (£m): 25.70
Total Lawyers: 125