Winckworth Sherwood

UK 200 2014 position: 81

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…

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