![Kate Willis](/sites/default/files/styles/medium/public/2023-11/kate_willis.jpg?itok=eEUr45Nb)
![Kate Willis](/sites/default/files/styles/medium/public/2023-11/kate_willis.jpg?itok=eEUr45Nb)
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 ...
Update: renewals basis for let property
In February 2014, the CIOT and the ICAEW wrote a joint letter to HMRC seeking clarification of the availability of the n...
Individual Savings Accounts (ISA): transfer of benefits to a surviving spouse or partner
Both the CIOT and ATT have commented on the draft Individual Savings Account (Amendment) Regulations 2015 that provide f...
FA 2015 changes to entrepreneurs’ relief: CIOT makes further representations
In recent instalments of Technical Newsdesk we have reported on the CIOT’s submissions to HMRC setting out members’ conc...
Taxation of part surrenders of life insurance bonds – 'a frankly ludicrous result'
The tax regime governing part surrenders of life insurance bonds in ITTOIA 2005 Ch 9 Pt 4 has drawn severe criticism fro...