In this note, references to a “company” also include references to a Limited Liability Partnership (LLP).
From 6 April 2016 all UK companies and LLPs are required to create and maintain a register of People with Significant Control (PSC) alongside their registers of directors and members. And ....
Please note: this memorandum is for guidance only and is not advice. It is not a comprehensive note on all aspects of ATED. You should seek specific advice if you think ATED might apply to your company or partnership or if you think you might need to claim relief from it.
ATED is an annual tax ....