It also explains why from an urban planning standpoint the borough may be
encouraging owner occupiers of SFRs and discouraging renters.
«As a whole, the Government has made considerable progress in achieving its objectives of
encouraging owner occupiers not to hold through company structures.
Naomi Heaton, CEO of LCP, comments: «Meeting the Government objective, the ATED has increasingly
encouraged owner occupiers to hold properties in their own names or drop them out of corporate vehicles.