Kate Willis
Draft FB 2017 Cl 40: Deemed domicile, income and capital gains tax
The CIOT has submitted a response to the first tranche of the FB17 draft consultative clauses, published on 5 December 2...
Draft FB 2017 Cl 18: Business Investment Relief
The CIOT has submitted comments on clause 18 of the draft FB 2017 provisions setting out cha
Construction industry scheme: landlord payments to tenants for tenants works
The Construction Industry Scheme (CIS) requires a contractor to withhold tax from payments to subcontractors for certain...
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Updated HMRC guidance on SDLT 3%
At the end of November 2016 HMRC published updated guidance on the higher rates for purchases of additional residential ...
OTS Stamp Duty review
The OTS has published the terms of reference for its simplification review of how to reform St
FB 2017: Reforms to the taxation of non-UK domiciliaries (clauses 40 and 41)
On 5 December the Government published a response to the further consultation on the reforms t
FB 2017: Partial surrender of life insurance policies (clause 13)
Draft clause 13 of the intended provisions for inclusion in Finance Bill 2017 introduces new sections 507A and 512A into...
Entrepreneurs’ Relief (ER) – Finance Act 2016 amendments to the associated disposals rules
Background Originally there was no minimum requirement as to the size of the withdrawal from the partnership or company...
CIOT responses to further consultation on non-domiciles
The CIOT has responded to the further consultation on reforming the taxation of non-domiciliaries published on 18 August...
LTT and Anti-avoidance of Devolved Taxes (Wales) Bill
(LTT) to replace the UK stamp duty land tax in Wales from April 2018 and includes measures to tackle the avoidance of de...