Kate Willis
SDLT residential rates: HMRC’s view on gardens sold separately and other areas of uncertainty
The CIOT and the Stamp Taxes Practitioners Group have been working with HMRC to clarify certain aspects of the definitio...
Shorter payment window for Capital Gains Tax on residential properties
The ATT and CIOT have responded to HMRC’s consultation ‘Capital Gains Tax: Payment window for residential property gains...
Entrepreneurs’ Relief and the impact of financing
Both the CIOT and ATT have responded to the consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ ...
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Lobler mark 2: a failure of process?
The First-tier Tribunal case of Thakoral Tailor v HMRC [2017] UK FTT 0845 (TC) is worrying on a number of levels....
Entrepreneurs’ Relief
The consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before dilution’ se...
Taxation of non-UK domiciliaries
Finance (No 2) Act 2017 introduced very significant changes to the taxation of non-UK domiciliaries.
HMRC guidance: difficulties with out-of-date, inaccurate and hard to find guidance
The role of guidance is crucial in communicating to self-assessing taxpayers, and their agents, what HMRC’s interpretati...
Extending CGT to non-residents investing in UK real estate
The key changes proposed by the consultation are
A new CIOT Welsh Technical sub-committee
Land transaction tax will replace stamp duty land tax in Wales and landfill disposals tax will comes into force instead ...
Devolved taxes in Wales: update
The inaugural board meeting of the Welsh Revenue Authority ‘WRA’ (Awdurdod Cyllid Cymru) took place in Treforest on 18 O...