Kate Willis
Business rates: new reporting obligations for businesses
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detail of the g...
HMRC consults on changes to the calculation of stamp duty land tax and multiple dwellings relief
HMRC’s consultation on Stamp Duty Land Tax: Mixed – Property Purchases and Multiple Dwellings Relief considers two areas...
Regulatory powers to change the Welsh Tax Acts
The Welsh Tax Acts (Power to Modify) Bill provides Welsh ministers with a power to make changes by regulations to the th...
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UK Property Reporting Service guidance goes live
The UK Property Reporting service was launched on 6 April 2020 as the route for residents and non-residents to report an...
Remittance basis: loans secured on foreign income or gains
The CIOT and other professional bodies have published a note on the treatment of loans secured on foreign income or gain...
Construction Industry Scheme: landlord contributions to tenant works
HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payme...
Budget representation: Exchequer implications for the UK of remote working abroad
The CIOT’s recent Budget representation suggests that it is timely to consider the tax and Exchequer consequences of the...
Budget representation: Employee Ownership Trusts
In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee Ownership...
Business rates three-yearly valuations
The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government focusing on t...
Residential property developer tax: CIOT response
The CIOT has responded to the recent consultation on the design of the new tax: residential property developer tax....