What are ATED related gains or losses

These are the gains and losses that are subject to Capital Gains Tax (CGT) because they are ATED-related. Capital gains and losses are ATED-related if the property disposed of has been subject to the Annual Tax on Enveloped Dwellings (ATED). If the property is subject to ATED for only part of the period of ownership both an ATED-related gain or loss and a gain or loss that is not ATED-related will arise on the disposal. For further guidance follow the link below.

Capital Gains Tax on high value residential property