The question of whether ATED fees are tax deductible is a complicated one and best directed at your tax advisor.
However, it’s worth noting that in June 2017, the HMRC Capital Taxes Liaison Group Meeting discussed this specific issue.
In the notes from that meeting, HMRC said:
“Generally, HMRC would expect a genuine property business to be able to claim full relief from ATED. But occasionally there may be situations where relief doesn’t apply, perhaps because a ‘non-qualifying’ individual occupies a property and pays a commercial rent which in turn is included as income in the company accounts.
“This was raised with relevant colleagues who advise that normal principles would apply, and that for an ATED charge to be an allowable deduction it must be incurred ‘wholly and exclusively’ for the purposes of the property business. There is no rule that prevents ATED charges being deductible in such situations.”
In general though, it is likely that if your ATED fees were tax deductible, they would already be covered by one of the ATED exemptions categories listed below.