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Annual Tax Charge For High Value Residential Property

If you own high value residential property worth over £2m and you own it through a partnership, company or other non-natural person, that non-natural person will be subject to a new annual tax charge this year known as the Annual Residential Property Tax (“ARPT”). Check Richard Monkcom’s and Susan Perry’s briefing note below to see if you are affected and whether you are eligible for relief.

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