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Who is liable to pay ATED?

11 June 2026

Who is liable to pay ATED?

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3 Coventry Innovation Village, Cheetah Road, Coventry, Warwickshire CV1 2TL

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Spencer Gardner Dickins is the trading style of Spencer Gardner Dickins Limited, Spencer Gardner Dickins Audit LLP, Spencer Gardner Dickins (Audit Services) Limited, Spencer Gardner Dickins (Tax Advisory) Limited, Spencer Gardner Dickins (Accountants) Limited, Spencer Gardner Dickins Financial Services Limited and SGDFS Limited all of whom are registered in England and Wales at 3 Coventry Innovation Village, Cheetah Road, Coventry, CV1 2TL. A list of all partners and directors are available from the registered office. Spencer Gardner Dickins Limited (registered number 04980192): Regulated by The Institute of Chartered Accountants in England and Wales for a range of investment business activities. Spencer Gardner Dickins (Accountants) Limited (registered number 15724746): Regulated by The Institute of Chartered Accountants in England and Wales for a range of investment business activities. Spencer Gardner Dickins (Tax Advisory) Limited (registered number 15651672) is registered with the Chartered Institute of Taxation as a firm of Chartered Tax Advisers. Spencer Gardner Dickins (Accountants) Limited (registered number 15724746) is licensed by the Institute of Chartered Accountants in England and Wales to carry out the legal activity of non-contentious probate in England and Wales, details of our accreditation can be viewed at icaew.com/probate under reference number C011005800. Spencer Gardner Dickins Financial Services Limited (registered number 06035086) and SGDFS Limited (registered number 15750135) are authorised and regulated by the Financial Conduct Authority. Spencer Gardner Dickins Audit LLP (registered number OC345422) (ICAEW firm number C002244998): Registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. Spencer Gardner Dickins (Audit Services) Limited (registered number 15651654) (ICAEW firm number C011005357): Registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. © Copyright Spencer Gardner Dickins

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