Kate Willis
SDLT: changes to the filing and payment process
Where the sum payable for a property is contingent or uncertain, an application for deferment of SDLT will also have to ...
The Welsh Government consults on higher rates of stamp duty
The Welsh Government’s Treasury Paper 5 sought views on the Welsh policy approach to the higher rates for LTT purposes....
Partial surrender of life insurance policies – CIOT and LITRG’s view
The CIOT welcomed both the formal consultation and the commitment to introducing legislation for the preferred option fo...
Most popular reads
Latest briefings
Removing the tax barriers to de-enveloping residential property
With the support of the ICAEW, the Stamp Taxes Practitioners Group, STEP, and the Law Society, the CIOT has made a detai...
Entrepreneurs’ relief – FB 2016 clauses amendments (23 June 2016)
As reported in the July edition of Technical Newsdesk, the entrepreneurs’ relief (ER) stakeholder group raised the need ...
Finance Bill 2016 cl 73–75 – entrepreneurs’ relief
As readers will be aware, FB 2016 includes draft legislation to amend the unintended consequences of the Finance Act 201...
Finance Bill 2016 cl 26 – relief for finance costs related to residential property businesses
Clause 26 rectifies drafting errors in the legislation introduced by Finance (No 2) Act 2015 s 24.
Mixed partnerships and TCGA 1992, s 162
Since the partnership changes in FA 2014, many ‘mixed’ partnerships (those whose members included both individual and co...
Finance Bill (No. 2) Bill: Changes to entrepreneurs’ relief
As announced in December’s autumn statement, Finance (No.2) Bill includes draft legislation to amend the unintended cons...
Domicile – income tax and CGT new clause and schedule
The CIOT has commented on the draft clause published on 2 February 2016 (and updated on 5 February to correct typographi...