Policy paper

Capital Gains Tax: changes to threshold amount for Annual Tax on Enveloped Dwellings-related Capital Gains Tax

This Tax Information and Impact Note is about changes to the threshold amount for Annual Tax on Enveloped Dwellings (ATED).

• From: HM Revenue & Customs
• Published: 10 December 2014

Documents

Capital Gains Tax: changes to threshold amount for Annual Tax on Enveloped Dwellings-related Capital Gains Tax

PDF, 21.9 KB, 3 pages

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Details

The measure reduces the threshold on the proceeds of sale of a residential property above which Capital Gains Tax is payable, where the ATED has been paid on the property.

Published 10 December 2014