Kate Willis
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...
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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.
Changes to private residence relief and ancillary reliefs: draft Finance Bill
ATT, CIOT and LITRG have all responded to the consultation on the draft clauses published in July in relation to governm...
Social Investment Tax Relief
The joint CIOT, Institute for Fiscal Studies and Institute for Government report ‘Better Budgets: making tax policy bett...
A social care tax or levy for Wales?
In October 2017, the then Cabinet Secretary for Finance and Local Government announced four new taxes that the Welsh Gov...
Social Investment Tax Relief: call for evidence
HM Treasury has published a 12-week call for evidence (closing on 17 July) on how SITR ha
Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs: consultation responses
From April 2020, the government wishes to reduce the final period exemption for PRR from 18 months to 9 months....