Uncertainties when applying ESC D32
The CIOT has written to HMRC about uncertainties in the application of ESC D32 on the incorporation of a business, where...
Land transaction tax relief for Welsh freeports
The CIOT and the Stamp Taxes Practitioners Group made a joint response to the Welsh government’s consultation on providi...
GOV.UK Collections of guidance
HMRC have recently published a series of new collections of guidance on GOV.UK that bring together and list the existin...
Wales and devolved tax powers: scope to do more?
Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and cou...
Business rates avoidance and evasion
The CIOT responded to the joint HM Treasury and Department of Levelling Up, Housing and Communities consultation on tack...
Simplifying the Construction Industry Scheme
The consultation considered three proposals.
Significant changes are underway to business rates
The Non-Domestic Rating Bill 2023, that applies in England and in part to Wales, makes significant changes to business r...
A tourist tax and business rates reform new Welsh tax proposal
© Getty images/iStockphoto A visitor levy for Wales The Welsh Programme for Government 2021-2026 includes the commitme...
Wales consults on a visitor levy
The Welsh government is consulting on the design of a visitor levy, a self-assessed tax for visitor accommodation provid...
Wales consults on a fairer council tax
The Welsh government are consulting on substantial reforms to council tax in Wales.