Kate Willis
The UK’s approach to sovereign immunity from direct taxes
Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to ...
Joining up business rates data and HMRC tax data
HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) with centrall...
Business rates revaluation 2023
The CIOT’s Business Rates Working Group responded to the recent business rates consultation on the form of transitional ...
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Stamp duty land tax: company addresses for service of documents
The CIOT has responded to the consultation on the draft The Stamp Duty Land Tax (Service of Documents) Regulations 2022 ...
Land Remediation Relief
Land Remediation Relief (LRR) is available for the remediation of derelict land provided certain conditions are satisfie...
UK Property Reporting Service: latest news
Further to our article in July’s Tax Adviser ‘UK Property Reporting Service: ongoing issues’, the ATT and CIOT have rece...
The Office of Tax Simplification review of the taxation of property income: CIOT, LITRG and ATT respond
CIOT’s response The Office of Tax Simplification (OTS) joined the CIOT’s Property Taxes Committee meeting in March to d...
UK Property Reporting Service: ongoing issues
In May, ATT and CIOT representatives met with HMRC to discuss ongoing issues with the operation of the UK Property Repor...
Land transaction tax increases for second homes in Wales?
The Welsh government wishes to address the impact of second homes and short-term holiday lets on the affordability and a...
Office of Tax Simplification: call for evidence on residential property income: input invited
The Office of Tax Simplification has launched a call for evidence, together with an online survey (tinyurl.c...