July 25, 2022
ATED - Annual Tax On Enveloped Dwellings

The annual tax on enveloped dwellings (ATED) was enacted by the Finance Act 2013. The tax was introduced to dissuade the acquisition of UK real estate through non-natural persons (so-called enveloping), mainly used to avoid the charge to Stamp Duty Land Tax or to leave the property out of one person’s estate for Inheritance Tax […]

Read More
De-enveloping UK residential properties out of offshore companies

Not long ago it was common for non-UK domiciled individuals who were also not UK resident to purchase and hold residential real estate in the United Kingdom through offshore companies. The typical structure usually included an offshore trust on top of the offshore company. The reason was mainly to avoid stamp duty land tax (SDLT) […]

Read More
Tax Residence in the UK

In the UK, with effect from 6 April 2013, the Statutory Residence Test (SRT) determines an individual’s residence status for the purposes of income tax and capital gains tax. The legislation can be found at Schedule 45 of the Finance Act 2013. Due to its mechanical approach, the SRT should objectively determine whether an individual […]

Read More

Because life is complicated enough. 

Our Offices

+44 (0)20 7631 2061
Laggan & Associates Ltd
5th floor, North Side
7/10 Chandos Street
Cavendish Square
London W1G 9DQ

Republic of Ireland
21 Priory Office Park
CO Dublin – Republic of Ireland

Get in touch

Contact Form

Phone: 0044 (0)20 7631 2061

Address: 5th floor, North Side 7/10 Chandos Street Cavendish Square London W1G 9DQ
Copyright 2021 Designed by LTDO - Laggan & Associates Limited - Terms & Conditions - Privacy Statement