Kate Willis
SDLT: non-UK resident surcharge consultation
Both the ATT and CIOT responded to the HMRC/HMT consultation SDLT: non-UK resident surcharge consultation which closed i...
Welsh devolved taxes update
The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 were made on 2 A
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SDLT 1% surcharge consultation: we would like your views
The government is consulting on a SDLT surcharge on non-UK residents purchasing residential properties in England and No...
Reduction in the time to file a Stamp Duty Land Tax return and pay tax due
At Autumn Budget 2017 the government confirmed that the time limit for making a SDLT return and paying tax would be redu...
Spotlight on the Capital Gains Tax & Investment Income Sub-committee
The reforms to the taxation of non-UK domiciliaries continue to occupy the CIOT’s CGT & II Sub-committee, together w...
Welsh rates of income tax
From April 2019, the UK government will reduce each of the three rates of income tax – basic, higher and additional rate...
Spotlight on the Property Taxes Sub-committee
The CIOT’s Property Taxes technical sub-committee was established in 2007 under the then chairmanship of Lakshmi Narain ...
Finance Bill 2018-19: Entrepreneurs’ Relief (Clause 15)
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier ...
Finance Bill 2018-19: CGT non-UK residents (Clause 6 Schedule 1)
Implementation date As the government recognises, implementing the very significant changes proposed for CGT by April 2...