Buy-to-let taxation: annual tax on enveloped dwellings (ATED) - part 8

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Changes to the annual tax on enveloped dwellings (ATED) regime which came into force from April 2016 mean many incorporated buy-to-let landlords previously unaffected by ATED now need to be mindful of the rules and pitfalls, warn Joseph Pollard, associate director and Emma Milgate, manager, RSM

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