Kate Willis
Definitions of residential property for SDLT
The CIOT is contributing to HMRC’s Stamp Taxes project to consider current difficulties on the main statutory definition...
Stamp Duty Land Tax (SDLT) on purchases of additional residential properties
The CIOT responded to HM Treasury’s consultation on higher rates of stamp duty land tax (SDLT) on purchases of additiona...
Partial surrender of life insurance policies – informal consultation on options for reform
As previously reported in Technical Newsdesk, the CIOT was granted permission to make written and oral submissions in th...
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Changes to the taxation of non-UK domiciliaries
There has been much activity in this area of tax recently.
SDLT Issues
The CIOT is represented on two HMRC stakeholder forums concerned with SDLT.
Implementation of the financing restriction for residential let property: the CIOT’s concerns
An anomaly for trusts The CIOT has raised concerns with HMRC on the application of what has become FA 2015 s 24 (relief...
Entrepreneurs’ relief and FA 2015 changes
Following a CIOT meeting in July with HMRC policy and HMT on the recent Finance Act 2015 changes to Entrepreneurs’ Relie...
Residential lettings – the new replacement expenditure relief
In July, HMRC published a consultation document on proposals for replacing the ex
Annual tax on enveloped dwellings (ATED) and flat ‘management’ companies
The CIOT has been corresponding with HMRC on applying annual tax on enveloped dwellings (ATED) legislation to companies ...
Land transaction tax – a first Welsh tax for 800 years
The CIOT and the Stamp Taxes Practitioners Group have responded jointly to the Welsh consultation on the design of land ...