![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)
Welsh Revenue Authority guidance for Land Transaction Tax
Building on an earlier paper to the Welsh Revenue Authority on attributes of good guidance, the CIOT considers the land ...
Stamp duty land tax house builder relief for part-exchanges
HMRC responds to the CIOT's request for clarification of the way stamp duty land tax house builder relief operates for a...
Spring Budget 2020: Reduction in the lifetime limit for entrepreneurs’ relief and a surprise change of name
A reduction in the entrepreneurs’ relief lifetime limit from £10 million to £1 million was announced at Spring Budget 20...
Wales consults on behavioural tax changes and the future of Welsh law
The CIOT and LITRG have sent in comments on two recent Welsh consultations, on behavioural responses to income tax varia...
Corporate non-resident landlords: compliance letter to tenants
The letter says that HMRC are writing because they have information that the recipient is living in a property which is ...
Offshore investment funds: HMRC letter to taxpayers
HMRC carried out a bulk mailing of letters in early November 2019 to a subset of taxpayers whose tax affairs are dealt w...
Non-resident CGT: UK Property Rich Collective Investment Vehicles – draft regulations
Finance Act 2019 introduced new provisions further extending the taxation of gains accruing to non-UK residents on UK pr...
SDLT house builder relief for part-exchange
Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-building comp...
Land pooling
In February 2017, the Department for Communities and Local Government published the White Paper: ‘Fixing our broken hous...
Stamp duty land tax: new manual guidance for what constitutes a ‘dwelling’ and ‘garden and grounds’
The CIOT is represented on the HMRC forum Stamp Duty Land Tax Working Together.