![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)
Cash basis for property businesses
Transitional adjustments when moving between GAAP and the cash basis Members are concerned about the operation of the t...
Land pooling and the Housing White Paper
In February the Department for Communities and Local Government published ‘Fixing our broken housing market’ setting out...
Non-dom reforms: Finance (No 2) Bill
With the publication of Finance (No.2) Bill 2017 we see the final shape of the non-dom reforms.
Reforms to the taxation of non-domiciled individuals
As previously reported the CIOT responded to the first set of draft clauses published on 5 December last year....
Re-calculating gains on part surrenders of life insurance policies
We have previously reported on the CIOT’s extensive involvement in the consultation process to find a legislative soluti...
Draft FB 2017 Cl 40: Deemed domicile, income and capital gains tax
The CIOT has submitted a response to the first tranche of the FB17 draft consultative clauses, published on 5 December 2...
Draft FB 2017 Cl 18: Business Investment Relief
The CIOT has submitted comments on clause 18 of the draft FB 2017 provisions setting out cha
Construction industry scheme: landlord payments to tenants for tenants works
The Construction Industry Scheme (CIS) requires a contractor to withhold tax from payments to subcontractors for certain...
Updated HMRC guidance on SDLT 3%
At the end of November 2016 HMRC published updated guidance on the higher rates for purchases of additional residential ...
OTS Stamp Duty review
The OTS has published the terms of reference for its simplification review of how to reform St